| United States - 1964 - 1098 pages
...the dividends to policyholders paid during the taxable year — (A) increased by the excess of (i) the amounts held at the end of the taxable year as reserves for dividends to policyholders (as defined in subsection (a) ) payable during the year following the taxable year, over (ii) such... | |
| 1967 - 408 pages
...the dividends to policyholders paid during the taxable year — (A) Increased by the excess of (1) the amounts held at the end of the taxable year as reserves for dividends to policyholders (as defined In subsection (a) ) payable during the year following the taxable year, over (11) such,... | |
| 1979 - 580 pages
...to the dividends to policyholders paid during the taxable year— (A) Increased by the excess of (i) the amounts held at the end of the taxable year as reserves for dividends to policyholders (as defined in subsection (a)) payable during the year following the taxable year, over (ii) such amounts... | |
| 1966 - 396 pages
...to the dividends to pollcyholders paid during the taxable year— (A) Increased by the excess of (1) the amounts held at the end of the taxable year as reserves for dividends to pollcyholders (as defined In subsection (a) ) payable during the year following the taxable year, over... | |
| 1976 - 536 pages
...to the dividends to policyholders paid during the taxable year— (A) Increased by the excess of (1) the amounts held at the end of the taxable year as reserves for dividends to poHcyholdera (a* defined In subsection (a) ) payable during the year following the taxable year, over... | |
| United States. Internal Revenue Service - 1961 - 1668 pages
...the dividends to policyholders paid during the taxable year — (A) Increased by the excess of (1) the amounts held at the end of the taxable year as reserves for dividends to policyholders (as defined in snbsection (a) ) payable during the year following the taxable year, over (ii) such... | |
| United States. Internal Revenue Service - 1956 - 1348 pages
...computed on a preliminary term basis. (2) The non-life Insurance reserves (as defined In subsection (d) (2)). (3) The amounts (discounted at the rates of...end of the taxable year as reserves for dividends to policy holders, the payment of which dividends is deferred for a period which expires not earlier than... | |
| United States. Congress. Senate. Committee on Finance - 1959 - 764 pages
...the dividends to policyholders paid during the taxable year — "(A) increased by the excess of (i) the amounts held at the end of the taxable year as reserves for dividends to policyholders (as defined in subsection (a) ) payable during the year following the taxable year, over (ii) such... | |
| 1969 - 570 pages
...the dividends to policyholders paid during the taxable year — (A) Increased by the excess of (1) the amounts held at the end of the taxable year as reserves for dividends to policyholders (as denned in subsection (a) ) payable during the year following the taxable year, over (i1) such amounts... | |
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