| 1928 - 1130 pages
...§ 6336%gg) against allowance of a deduction in respect of premiums paid on a life insurance policy "when the taxpayer is directly or indirectly a beneficiary under such policy," the plaintiff contends that by force of section 214a (Сотр. St § 6336%g) of the Acts allowing... | |
| Robert Hiester Montgomery - 1920 - 1304 pages
...exhaustion thereof for which an allowance is or has been made;* or (d) Premiums paid on any life insurance policy covering the life of any officer or employee,...is directly or indirectly a beneficiary under such policy.5 4See Chapter XXIX, "Depreciation." 'See page 569. Section 235. [Corporations] That in computing... | |
| New York (State). Comptroller's Office - 1919 - 24 pages
...made ; (d) premiums paid on any life insurance policy covering the life of any officer, employe or person financially interested in any trade or business carried on by the taxpayer, if the taxpayer is directly or indirectly a beneficiary under such policy. (Section 361) 46. How is... | |
| United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...not deductible," line 20, and following, reads in this manner: " Preminms paid on any life insurance policy covering the life of any officer or employee...business carried on by the taxpayer when the taxpayer or anyone financially interested in such trade or business is a beneficiary under said policy." The... | |
| United States. Congress. Senate. Committee on Finance - 1918 - 660 pages
...not deductible," line 20, and following, reads in this manner : " Preminms paid on any life insurance policy covering the life of any officer or employee...business carried on by the taxpayer when the taxpayer or anyone financially interested in such trade or business is u beneficiary under said policy." The... | |
| Henry Montefiore Powell - 1919 - 708 pages
...exhaustion thereof for which an allowance is or has been made; or 4,. Premiums paid on any life insurance policy, covering the life of any officer or employee,...directly or indirectly a beneficiary under such policy. § 362. Exemptions. The following exemptions shall be allowed to any resident taxpayer: 1. In the case... | |
| Alabama - 1919 - 1476 pages
...exhaustion thereof, for which an allowance is or has been made; or (d) premiums paid on any life insurance policy covering the life of any officer or employee,...directly or indirectly a beneficiary under such policy. Section 326. EXEMPTIONS.— The following exemptions from income tax shall be allowed to every resident... | |
| New York (N.Y.). Tax Commission - 1919 - 106 pages
...exhaustion thereof for which an allowance is or has been made ; or 4. Premiums paid on any life insurance policy, covering the life of any officer or employee,...directly or indirectly a beneficiary under such policy. § 362. Exemptions. The following exemptions shall be allowed to any resident taxpayer: 1. In the case... | |
| National City Company, United States - 1919 - 104 pages
...thereof for which an allowance is or has been made; or 79. (d) Premiums paid on any life insurance policy covering the life of any officer or employee,...business carried on by the taxpayer, when the taxpayer directly or indirectly a beneficiary under such policy. CREDITS ALLOWED. 80. SEC 216. That for the... | |
| Ewell D. Moore - 1919 - 44 pages
...good its exhaustion for which an allowance is or has been made; or Premiums paid on any life insurance policy covering the life of any officer or employee,...trade or business carried on by the taxpayer when he is directly or indirectly a beneficiary under such policy. CREDITS ALLOWED— PERSONAL EXEMPTIONS,... | |
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