 | United States - 1953 - 1744 pages
...case of a mutual fire insurance company described in paragraph (1) of subsection (a) of this section. he lessor with respect to the real property. (d) Deductions of foreign corporations. In the case of a foreign corporation the deductions allowed... | |
 | United States - 1964 - 1098 pages
...cancellation or expiration of policies described in section 831(a) (3) (B) . For purposes of this paragraph, the term "paid or declared" shall be construed according...employed in keeping the books of the insurance company; and ***** (As amended Oct. 16, 1962, Pub. L. 87-834, 5 8(e) (2—5), 76 Stat. 997, 998.) AMENDMENTS... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
..."Dividends to policyholders" means dividends and similar distributions paid or declared to policyholders. The term "paid or declared" shall be construed according to the method regularly employed in keeping the books of the insurance company; Sec. 207. (b) (4) Net income.—... | |
 | 1960 - 880 pages
...such, except In the case of a mutual flre Insurance company described In section 831 (a). For purposes of the preceding sentence, the term "paid or declared"...employed In keeping the books of the Insurance company; and (12) The special deductions allowed by part Vm of subchapter В (sec. 241 and following, relating... | |
 | 1966 - 396 pages
...cancellation or expiration of policies described In section 831 (a) (3) (B). For purposes of this paragraph, the term "paid or declared" shall be construed according...employed In keeping the books of the Insurance company; and (12) The special deductions allowed by part VIH of subchapter В (sec. 241 and following, relating... | |
 | 1992 - 652 pages
...returned to policyholders by factory mutual fire insurance companies. The term "paid or declared" is to be construed according to the method of accounting...employed in keeping the books of the insurance company, and such method shall be consistently followed with respect to all deductions (including dividends... | |
 | 1996 - 736 pages
...returned to policyholders by factory mutual fire insurance companies. The term "paid or declared" is to be construed according to the method of accounting...regularly employed in keeping the books of the insurance comрешу, and euch method shall be consistently followed with respect to all deductions (including... | |
 | 1986 - 618 pages
...policyholders by factory mutual fire insurance companies. The term "paid or declared" is to be con strued according to the method of accounting regularly employed in keeping the books of the insurance compa ny, and such method shall be consist ently followed with respect to all deductions (including... | |
 | 1971 - 748 pages
...returned to policyholders by factory mutual fire insurance companies. The term "paid or declared" Is to be construed accordIng to the method of accounting regularly employed In keeping the books of §1.823-6 the insurance company, and such method shall be consistently followed with respect to all... | |
 | 1967 - 408 pages
...paid. See section 823 (b) (2) and paragraph (c) (2) of § 1.823-6. The term "paid or declared" is to be construed according to the method of accounting regularly employed in keeping the books ol the insurance company, and such method shall be consistently followed with respect to all deductions... | |
| |
For purposes of the preceding sentence, the term "dividends and similar distributions" includes amounts returned or credited to policyholders on cancellation or expiration of policies described in section 831(a) (3) (B). For purposes of this paragraph,... 
