 | United States - 1922 - 1028 pages
...amount of premium deposits retained for the payment of losses, expenses, and reinsurance reserves; other property of a character similar or related in...stock or shares of a corporation owning such other properly, or in the establishment of a replacement fund, then there shall be allowed as a deduction... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...taxpayer proceeds forthwith in good faith to expend the proceeds of such conversion in the acquisition of property of a character similar or related in service or use to the property so converted or in the establishment of a replacement fund. Under such circumstances, while the entire profit resulting from... | |
 | United States - 1922 - 756 pages
...thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary to expend the proceeds of such conversion in the acquisitio.i of other property of a character similar or related in service or use to the property... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, to...converted , or in the acquisition of 80 per centum or-more of the stock or shares of a corporation owning such other property, or in the establishment... | |
 | Eric Louis Kohler - 1924 - 514 pages
...thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, to...centum or more of the stock or shares of a corporation own ing such other property, or in the establishment of a replacement fund, then there shall be allowed... | |
 | United States - 1924 - 260 pages
...thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, to...centum or more of the stock or shares of a corporation pursuant to law as additions to guarantee or reserve funds); and (b) the sums other than dividends... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...approval of the Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, to...such conversion in the acquisition of other property reserve funds as the Commissioner finds to be required for the protection of the holders of such policies... | |
 | John F. Sherwood - 1925 - 206 pages
...approval of the Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund,... | |
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Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no... 
