 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...the following : (1) The gross amount of income received or accrued from — (A^ interest, dividends, rents, and royalties, (B) the entering into of any lease, mortgage, or other investment or agreement from which the life insurance company derives interest, rents, or royalties,... | |
 | United States - 1964 - 1098 pages
...sum of the following: (1) Interest, etc. The gross amount of income from — (A) Interest, dividends, rents, and royalties, (B) the entering into of any...mortgage, or other instrument or agreement from which the life Insurance company derives interest, rents, or royalties, and (C) the alteration or termination... | |
 | 1971 - 748 pages
...foliowlng: (1) The gross amount of Income during the taxable year from — (A) Interest, dividends, rents, and royalties, (B) The entering Into of any...insurance company derives Interest, rents, or royalties, (0) The alteration or termination of any Instrument or agreement described In subparagraph (B), and... | |
 | 1960 - 880 pages
...of the following items does not exceed $75,000: (1) Interest, dividends, rents, and royalties, (2) The entering into of any lease, mortgage, or other...insurance company derives interest, rents, or royalties, (3) The alteration or termination of any instrument or agreement described in subparagraph (2) of this... | |
 | 1976 - 536 pages
...sum of the following: (1) Interest, eto. The gross amount of Income from — (A) Interest, dividends, rents, and royalties, (B) The entering into of any...mortgage, or other instrument or agreement from which the life Insurance company derive« Interest, rents, or royalties, and (0) The alteration or termination... | |
 | 1973 - 444 pages
...sum of the following: (1) Interest, etc. The gross amount of Income from — (A) Interest, dividends, rents, and royalties, (B) The entering Into of any...mortgage, or other Instrument or agreement from which the life Insurance company derives Interest, rents, or royalties, and (C) The alteration or termination... | |
 | 1967 - 408 pages
...(11) Dividends, as described in § 1.61-9; (Ш) Rents and royalties, as described In § 1.61-8; (iv) The entering Into of any lease, mortgage or other instrument or agreement from which the company may derive interest, rents, or royalties; (v) The alteration or termination of any Instrument... | |
 | 1979 - 580 pages
...instrument or agreement from which the life insurance company derives interest, rents, or royalties, and (C) The alteration or termination of any instrument or agreement described in subparagraph (B). (2) Short-term capital gain. In the case of a taxable year beginning after December 31, 1958, the amount... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...following: (1) The gross amount of income during the taxable year from — (A) Interest, dividends, rents, and royalties, (B) The entering into of any...instrument or agreement described in subparagraph (B),and (D) Gains from sales or exchanges of capital assets to the extent provided In subchapter P... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...the following : (1) INTEREST, ETC. — The gross amount of income from — (A) Interest, dividends, rents, and royalties, (B) The entering into of any...mortgage, or other instrument or agreement from which the life insurance company derives interest, rents, or royalties, and (C) The alteration or termination... | |
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Income" means the sum of the following: (1) Interest, etc. The gross amount of income from — (A) Interest, dividends, rents, and royalties, (B) the entering into of any lease, mortgage, or other instrument or agreement from which the life Insurance... 
