| United States - 1964 - 1098 pages
...or to the deduction provided in section 242 for partially tax-exempt interest) ; or (B) losses from the sale or exchange of capital assets sold or exchanged...dividends and similar distributions to policyholders. (7) Special deductions. The special deductions allowed by part Vm (except section 248) of subchapter... | |
| United States - 1953 - 1744 pages
...(computed without regard to gains or losses from sales or exchanges of capital assets) ; or (B) losses from the sale or exchange of capital assets sold or exchanged...dividends and similar distributions to policyholders. (6) Debts in the nature of agency balances and bills receivable which become worthless within the taxable... | |
| United States. Congress. House. Committee on Ways and Means - 1943 - 1636 pages
...losses "to the extent provided in section 117 plus losses from capital assets sold or exchanged in order to obtain funds to meet abnormal insurance losses...dividends and similar distributions to policyholders." This benefit was evidently extended partly in recognition of the fact that insurance companies necessarily... | |
| United States, Walter Elbert Barton - 1944 - 1286 pages
...without regard to gains or losses from sales or exchanges of capital assets) ; or (ii) losses from the sale or exchange of capital assets sold or exchanged...dividends and similar distributions to policyholders. Sec. 207. (c) Rental value of real estate. — The deduction under subsection (b) (4) (C) or (b) (4)... | |
| 1986 - 618 pages
...$20,000 other capital losses under section 822<c)(6» the sum of capital gains of $10,000 and losses from the sale or exchange of capital assets sold or exchanged...losses from sales or exchanges of capital assets, of $29,750 ($9,750 taxable income for purposes of the surtax plus $20,000 other capital losses under section... | |
| 1996 - 736 pages
...$20.000 other capital losses under section 822(c)(6)) the sum of capital gains of $10,000 and losses from the sale or exchange of capital assets sold or exchanged...losses from sales or exchanges of capital assets, of $29,750 ($9,750 taxable income for purposes of the surtax plus $20.000 other capital losses under section... | |
| 1984 - 504 pages
...$20,000 other capital losses under section 822(c)(6)) the sum of capital gains of $10,000 and losses from the sale or exchange of capital assets sold or exchanged...$20,000 are added to capital gains of $10,000, since *hey are less than taxable investment come for purposes of the surtax, computed without regard to gains... | |
| 1967 - 2196 pages
...other capital losses under section 822 (c) (6) ) the sum of capital gains of $10,000 and losses from the sale or exchange of capital assets sold or exchanged...Such losses of $20,000 are added to capital gains of $10.000, since they are less than taxable Income for purposes of the surtax, computed without regard... | |
| 1979 - 580 pages
...or to the deduction provided in section 242 for partially tax-exempt interest); or (B) Losses from the sale or exchange of capital assets sold or exchanged...dividends and similar distributions to policyholders. (7) Special deductions. The special deductions allowed by part VIII (except section 248) of subchapter... | |
| 1960 - 880 pages
...or to the deductions provided In section 242 for partially tax-exempt Interest) : or (B) Losses from the sale or exchange of capital assets sold or exchanged...payment of dividends and similar distributions to pollcyholders; (6) Debts In the nature of agency balances and bills receivable which become worthless... | |
| |