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" ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof... "
The Taxation of Corporations in New York: With Forms, and an Appendix ... - Page 440
by Henry Montefiore Powell, Martin Saxe - 1914 - 596 pages
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Fire Insurance Laws, Taxes and Fees

1917 - 540 pages
...less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums...the ascertainment thereof and the payment thereof, and life insurance companies shall not include as income in any year such portion of any actual premium...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...amounts paid for reinsurance, but shall be entitled to include in the deductions from gross income amounts repaid to policyholders on account of premiums...the ascertainment thereof and the payment thereof, and life insurance companies shall not include as income in any year such portion of any actual premium...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 pages
...less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums...the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 458 pages
...less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums...the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 660 pages
...less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums...the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 pages
...less amounts paid for reinsurance, but shall be entitled to include in deductions from gross Income amounts repaid to policyholders on account of premiums...the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 296 pages
...less amounts paid for re-insurance, but shall be entitled to include in deductions from gross income amounts repaid to policy-holders on account of premiums...the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 292 pages
...less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policy-holders on account of premiums...them and interest paid upon such amounts between the ascertaimnent thereof and the payment thereof and life insurance companies shall not include as income...
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - 1913 - 126 pages
...reinsurance; but that those companies shall be entitled to include in their deductions from gross income, the amounts repaid to policyholders on account of premiums previously paid by them, together with whatever interest has been paid upon such amounts between the ascertainment thereof,...
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Statutes of the United States of America

United States - 1914 - 592 pages
...less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums...the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium...
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