 | United States - 1964 - 1098 pages
...shall not be reduced by reason of any amount required to be taken into account by such paragraph. (f) Denial of double deductions. Nothing in this part...permit the same item to be deducted more than once under subpart B and once under subpart С. (Added Pub. L. 86-69, 5 2(a) , June 25, 1959, 73 Stat. 133.)... | |
 | 1979 - 580 pages
...shall not be reduced by reason of any amount required to be taken into account by such paragraph. (f) Denial of double deductions. Nothing in this part...permit the same item to be deducted more than once under subpart B and once under subpart C. (g) Computation on consolidated returns of policyholders'... | |
 | 1973 - 444 pages
...shall not be reduced by reason of any amount required to be taken Into account by such paragraph. (f ) Denial of double deductions. Nothing in this part...permit the same Item to be deducted more than once under subpart B and once under subpart C. [Sec. 818 as added by sec. 2, Life Insurance Company Tax... | |
 | 1960 - 880 pages
...In all other cases, In accordance with regulations prescribed by the Secretary or his delegate. (J) Double deductions. Nothing In this part shall permit the same item to be deducted more than once. [TD 6201, 21 FR 6641, Sept. 6, 1956] § 1.803-1 Life insurance reserves, (a) The term "life insurance... | |
 | 1977 - 568 pages
...In all other cases, in accordance with regulations prescribed by the Secretary or his delegate. (3) Double deductions. Nothing in this part shall permit the same item to be deducted more than once. (e) Foreign mutual insurance companies other than life or marine. In the case of a foreign mutual insurance... | |
 | 1976 - 536 pages
...In all other cases. In accordance with regulaltons prescribed by the Secretary or his delegate. (3) Double deductions. Nothing In this part shall permit the same Item to be deducted more than once. (e) Foreign mutual insurance companies other than life or marine. In the case of a foreign mutual Insurance... | |
 | 1964 - 566 pages
...shall not be reduced by reason of any amount required to be taken into account by such paragraph. (f ) Denial of double deductions. Nothing in this part shall permit the same item to tx deducted more than once under subpart B and once under subpart C. [Sec. 818 as added by sec. 2,... | |
 | 1966 - 396 pages
...engaged In trade or business within the United States. (e) Double deductions. Nothing In this section shall permit the same Item to be deducted more than once. [Sec. 832 as amended by sec. 3(b) (1), (2), and (3), Life Insurance Company Tax Act 1966 (70 Stat. 48); sec.... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...shall not be reduced by reason of any amount required to be taken into account by such paragraph, (f) DENIAL OF DOUBLE DEDUCTIONS. — Nothing in this part...permit the same item to be deducted more than once under subpart B and once under subpart C. [Sec. 818 as added by sec. 2, Life Insurance Company Tax... | |
 | United States. Internal Revenue Service - 1956 - 1348 pages
...States shall not be taxable under this part but shall be taxable as other foreign corporations. EC. 817 DENIAL OF DOUBLE DEDUCTIONS. Nothing in this part...INSURANCE COMPANIES. (a) GENERAL RULE. — If the taxable year becins not more than 9 years after the first day on which the taxpayer was authorized... | |
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... effect for 1957) shall not apply with respect to any amount required to be taken into account by such paragraph, and (B) The amount of the deduction allowed by section 805 (as in effect for 1957) shall not be reduced by reason of any amount required... 
