 To the result so obtained add unearned premiums on outstanding business at the end of the preceding taxable year and deduct unearned premiums on outstanding business at the end of the taxable year; (6) LOSSES INCURRED. — "Losses incurred" means losses...  Federal Income Tax Problems --1922 - Page 477by Emerson Emanuel Rossmoore - 1922 - 541 pagesFull view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 pages
...Premiums earned on insurance contracts during the taxable year" means an amount computed as follows: From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year. For the purposes of this subsection, unearned premiums shall include life insurance reserves, as defined... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 712 pages
...subsection (b) (5) defines "premiums earned on insurance contracts during the taxable year" as follows : From the amount of gross premiums written on insurance...premiums on outstanding business at the end of the taxaole year. There can be no doubt that commissions received from the Insurance Company of North America... | |
 | United States - 1922 - 1028 pages
...earned on insurance contracts during the taxable year ' ' means an amount computed as follows : Prom the amount of gross premiums written on insurance...year on insurance contracts, computed as follows: result so obtained add all unpaid losses outstanding at the end of the taxable year and deduct unpaid... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
..."premiums earned on insurance contracts during the taxable year" means an amount computed as follows : From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year; 250 Act of 1917. Act of 1916. Act of 1913. Act of 1924. Act of 1921. Act of 1918. (6) The term "losses... | |
 | Albert Flandreau Dean - 1925 - 348 pages
...rents. EARNED PREMIUMS. From the amount of gross premiums written on insurance contracts during the year, deduct return premiums and premiums paid for...on outstanding business at the end of the preceding year and deduct unearned premiums on outstanding business at the end of the year. NET PREMIUMS WRITTEN.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
..."Premiums earned on insurance contracts during the taxable year " means an amount computed as fellows : From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year; (6) LOSSES INCURRED. — " Losses incurred" means losses incurred dur ng the taxable year en insurance... | |
 | United States - 1928 - 268 pages
...Premiums earned on insurance contracts during the taxable year" means an amount computed as follows: From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year; (6) LOSSES INCURRED. — "Losses incurred" means losses incurred during the taxable year on insurance contracts,... | |
 | United States - 1928 - 1164 pages
...'premiums earned on insurance contracts during the taxable year' means an amount computed as follows: "From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year; "(G) The term 'losses incurred' means losses incurred during the taxable year on insurance contracts,... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...Premiums earned on insurance contracts during the taxable year " means an amount computed as follows : From the amount of gross premiums written on insurance...preceding taxable year and deduct unearned premiums oa outstanding business at the end of the taxable year ; <6) LOSSES INGUBKEB. — " Liosses incurred... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...EARNED.—"Premiums earned on insurance contracts during the taxable year" means an amount computed as follows: From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year; (6) LOSSES INCURRED.—" Losses incurred " means losses incurred during the taxable year on insurance contracts,... | |
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