 | United States. Board of Tax Appeals - 1927 - 1522 pages
...one of Its affiliated, controlled, and leased lines, the association is not a corporation " issuing policies covering life, health, and accident insurance...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,... | |
 | Eric Louis Kohler - 1927 - 618 pages
...sources. ness, agricultural and personal service partnerships,1 and income derived from the business of life, health, and accident insurance combined in one...policy issued on the weekly premium payment plan. But the act will be remembered principally for the introduction of the idea of invested capital; ie,... | |
 | United States - 1928 - 268 pages
...held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health, and accident insurance...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... | |
 | National Industrial Conference Board - 1928 - 280 pages
...held at the beginning and end of the taxable year plus (in case of life insurance companies issuing policies covering life, health and accident insurance...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 - 1928 - 1164 pages
...(repealed), and may not deduct additions to reserve funds. 4 B. TA 713. In case of corporation Issuing policies covering life, health, and accident insurance combined in one policy, Issued on weekly premium payment plan, continuing for life and not subject to cancellation, net addition to reserve... | |
 | Robert Hiester Montgomery - 1920 - 1320 pages
...paid within the taxable year on policy and annuity contracts; iii) In the case of corporations issuing policies covering life, health, and accident insurance...continuing for life and not subject to cancellation, in addition to the above, such portion of the net addition (not required by law) made within the taxable... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health, and accident insurance...issued on the weekly premium payment plan continuing tor li't'e and not subject to cancellation) 4 per centum of the mean of such reserve fund? (not required... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...solvent companies to the extent of the reinsurance. In the case of life insurance companies issuing policies covering life, health, and accident insurance...continuing for life and not subject to cancellation, it is required that reserves thereon be based upon recognized tables of experience covering disability... | |
 | United States. Congress. Senate. Committee on Finance - 1932 - 1476 pages
...above the rate at which the reserves are maintained, plus (in case of life insurance companies issuing policies covering life, health, and accident insurance...continuing for life and not subject to cancellation) 3% per cent of the mean of such reserve funds (not required by law) held at the beginning and end of... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...rate, the rate of 3% per centum shall be substituted for 4 per centum. Life insurance companies issuing policies covering life, health, and accident insurance...continuing for life and not subject to cancellation, shall be allowed, in addition to the above, a deduction of 3% per centum of the mean of such reserve... | |
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Life insurance companies issuing policies covering life, health, and accident insurance combined in one policy issued on the weekly premium payment plan, continuing for life and not subject to cancellation... 
