| United States. Bureau of Internal Revenue - 1920 - 346 pages
...property or in making good the exhaustion thereof for which an allowance is or has been made ; or (d) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. ART. 291. Personal and family expenses. — Insurance paid on a dwellg owned and occupied by a taxpayer... | |
| Real Estate Board of New York - 1920 - 104 pages
...property or in making good the exhaustion thereof for which an allowance is or has been made; or (d) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. Partnerships and Personal Service Corporations 7 Law Sec. 218. (a) That individuals carrying on business... | |
| 1920 - 36 pages
...property or in making good the exhaustion thereof for which an allowance is or has been made; or (d) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. CREDITS ALLOWED For the purpose of the normal tax only there shall be allowed the following credits:... | |
| Irving National Bank, New York - 1920 - 150 pages
...Insurance Companies (see Sec. 234 of the Act). Q. May premiums on life insurance policies be deducted? A. Premiums paid on any life insurance policy covering...in any trade or business carried on by the taxpayer cannot be deducted when the taxpayer is directly or indirectly a beneficiary under such policy. Q.... | |
| United States - 1920 - 1054 pages
..... (d)'Pre.biram"s 'paid on any life insurance policy covering the life of any '.*. :.*'pffieei'*or employee, or of any person financially interested...directly or indirectly a beneficiary under such policy. [40 Stat. L. 1069.] (c) Any amount ;expAidj?5 : nr restoring property or in making good the exhaustion.... | |
| Irving National Bank, New York - 1921 - 140 pages
...made to increase the value of any property or estate. (3) Any amount expended in restoring property or making good the exhaustion thereof for which an allowance...directly or indirectly a beneficiary under such policy. Q. When must inventories be used in determining net income? A. Whenever in the opinion of the Comptroller... | |
| National City Company - 1921 - 104 pages
...property or in making good the exhaustion thereof for which an allowance is or has been made, or 110 (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. 111 (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the... | |
| United States. Internal Revenue Service - 1921 - 348 pages
...exhaustion thereof for which an allowance is or has been made; or (d) Premiums paid on any life insuranee policy covering the life of any officer or employee,...directly or indirectly a beneficiary under such policy. ART. 291. Personal and family expenses. — Insurance paid on a dwelling owned and occupied by a taxpayer... | |
| United States - 1921 - 642 pages
...the exhaustion thereof for which an allowance is or has been made; Life insurance tor or employees. (4) Premiums paid on any life insurance policy covering...business carried on by the taxpayer, when the taxpayer income from me is directly or indirectly a beneficiary under such policy. etc., interests acquired... | |
| John F. Sherwood - 1921 - 282 pages
...been made. (4) Premiums paid on anylife insurance policies covering the life of any officer or employe or of any person financially interested in any trade...directly or indirectly a beneficiary under such policy. (5) Interest paid or accrued within the year on money borrowed to purchase or carry securities or obligations... | |
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