| Irving Bank. Columbia Trust Company - 1923 - 148 pages
...of the reserve funds required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies...continuing for life and not subject to cancellation) 4 per centum of the mean of such reserve funds (not required by law) held at the beginning and end... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...of the reserve funds required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies...continuing for life and not subject to cancellation) 4 per centum of the mean of such reserve funds (not required by law) held at the beginning and end... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...of the reserve funds required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies...continuing for life and not subject to cancellation) 4 per centum of the mean of such reserve funds (not required by law) held at the beginning and end... | |
| Eric Louis Kohler - 1924 - 514 pages
...of the reserve funds required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies...continuing for life and not subject to cancellation) 4 per centum of the mean of such reserve funds (not required by law) held at the beginning and end... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...of the reserve funds required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies...continuing for life and not subject to cancellation) 4 per centum of the mean of such reserve funds (not required by law) held at the beginning and end... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...of the reserve funds required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies...continuing for life and not subject to cancellation) 4 per centum of the mean of such reserve funds (not required by law) held at the beginning and end... | |
| John F. Sherwood - 1925 - 206 pages
...of the reserve funds required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies...continuing for life and not subject to cancellation) 4 per centum of the mean of such reserve funds (not required by law) held at the beginning and end... | |
| Eric Louis Kohler - 1927 - 618 pages
...of the reserve funds required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies...continuing for life and not subject to cancellation) 4 per centum of the mean of such reserve funds (not required by law) held at the beginning and end... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...of the reserve funds required bylaw and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies...continuing for life and not subject to cancellation) 4 per centum of the mean of such reserve funds (not required by law) held at the beginning and end... | |
| United States. Board of Tax Appeals - 1927 - 1522 pages
...company, or one of Its affiliated, controlled, and leased lines, the association is not a corporation " issuing policies covering life, health, and accident...continuing for life and not subject to cancellation," within the purview of subdivision (11) of section 234 (a) of the Revenue Act of 1918, and, therefore,... | |
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