 | United States. Court of Claims - 1939 - 690 pages
...means the gross income less * * * (5) Investment expenses paid during the taxable year: Provided, That if any general expenses are in part assigned to or...total deduction under this paragraph shall not exceed one-fourth of 1 per centum of the book value of the mean of the invested assets held at the beginning... | |
 | United States - 1921 - 642 pages
...less than five years from the date Investment expenses paid during the taxable year: Provided, That if any general expenses are in part assigned to or included in the Limu»tion. investment expenses, the total deduction under this paragraph shall not exceed one-fourth... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...date of the policy contract; f89 (5) Investment expenses paid during the taxable year: Provided, That if any general expenses are in part assigned to or...total deduction under this paragraph shall not exceed one-fourth of 1 per centum of the book value of the mean of the invested assets held at the beginning... | |
 | United States - 1922 - 756 pages
...the date of the policy contract; (5) Investment expenses paid during the taxable year: Provided, That if any general expenses are in part assigned to or...total deduction under this paragraph shall not exceed one-fourth of 1 per centum of the book value of the mean of the invested assets held at the beginning... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...the date of the policy contract; (5) Investment expenses paid during the taxable year: Provided, That if any general expenses are in part assigned to or...total deduction under this paragraph shall not exceed one-fourth of 1 per centum of the book value of the mean of the invested assets held at the beginning... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...the date of the policy contract; (5) Investment expenses paid during the taxable year: Provided, That if any general expenses are in part assigned to or...total deduction under this paragraph shall not exceed one-fourth of 1 per centum of the book value of the mean of the invested assets held at the beginning... | |
 | Eric Louis Kohler - 1924 - 514 pages
...the date of the policy contract; (5) Investment expenses paid during the taxable year: Provided, That if any general expenses are in part assigned to or...total deduction under this paragraph shall not exceed one-fourth of 1 per centum of the book value of the mean of the invested assets held at the beginning... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...payable during the year immediately following the taxable year. ART. 683. Investment expenses. — If any general expenses are in part assigned to or included in the investment expenses, the total investment expenses (other than taxes and expenses with respect to real estate) allowable as a deduction... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...the date of the policy contract; (5) Investment expenses paid during the taxable year: Provided, That if any general expenses are in part assigned to or...total deduction under this paragraph shall not exceed one-fourth of 1 per centum of the book value of the mean of the invested assets held at the beginning... | |
 | John F. Sherwood - 1925 - 206 pages
...the date of the policy contract; (5) Investment expenses paid during the taxable year; Provided, That if any general expenses are in part assigned to or...total deduction under this paragraph shall not exceed one-fourth of I per centum of the book value of the mean of the invested assets held at the beginning... | |
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... (5) Investment expenses paid during the taxable year: Provided, That if any general expenses are in part assigned to or included in the investment expenses, the total deduction under this paragraph shall not exceed one-fourth of 1 per centum of the... 
