 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 pages
...insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. To the result so obtained add unearned premiums on...outstanding business at the end of the taxable year. For the purposes of this subsection, unearned premiums shall include life insurance reserves, as defined... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 712 pages
...insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. To the result so obtained add unearned premiums on...premiums on outstanding business at the end of the taxaole year. There can be no doubt that commissions received from the Insurance Company of North America... | |
 | United States - 1921 - 642 pages
...insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. To the result so obtained add unearned premiums on...outstanding business at the end of the taxable year; (6) The term "losses incurred" means losses incurred during the taxable year on insurance contracts,... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. To the result so obtained add unearned premiums on...outstanding business at the end of the taxable year; (6) The term "losses incurred" means losses incurred during the taxable year on insurance contracts,... | |
 | United States - 1922 - 756 pages
...insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. To the result so obtained add unearned premiums on...outstanding business at the end of the taxable year; (6) The term "losses incurred" means losses incurred during the taxable year on insurance contracts,... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. To the result so obtained add unearned premiums on...outstanding business at the end of the taxable year; (6) The term "losses incurred" means losses incurred during the taxable year on insurance contracts,... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. To the result so obtained add unearned premiums on...outstanding business at the end of the taxable year; (6) The term "losses incurred" means losses incurred during the taxable year on insurance contracts,... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. To the result so obtained add unearned premiums on...outstanding business at the end of the taxable year ; (6) The term " losses incurred " means losses incurred during the taxable year on insurance contracts,... | |
 | Eric Louis Kohler - 1924 - 514 pages
...earned on insurance contracts during the taxable year less losses incurred and expenses incurred; earned premiums on outstanding business at the end of the...outstanding business at the end of the taxable year ; (6) The term "losses incurred" means losses incurred during the taxable year on insurance contracts,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. To the result so obtained add unearned premiums on...outstanding business at the end of the taxable year; an insurance company subject to the tax imposed by this section — (1) The term "gross income" means... | |
| |
premiums earned on insurance contracts during the taxable year" means an amount computed as follows: (A) From the amount of gross premiums written on insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance.... 
