Hidden fields
Books Books
" ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof... "
Treasury Decisions Under Internal Revenue Laws of the United States - Page 16
by United States. Internal Revenue Service - 1915
Full view - About this book

Statutes of the United States of America

United States - 1914 - 592 pages
...the companies for purposes reserves: Provided farther, That mutual marine insurance companies ln " shall include in their return of gross income gross...them less amounts paid for reinsurance, but shall repaid to policyholders on account of premiums previously paid by be entitled to include in deductions...
Full view - About this book

California Red Book: Hillyers̓ Legal Manual, 1914

Curtis Hillyer - 1914 - 1628 pages
...purposes other than the payment of losses and expenses and reinsurance reserves: Provided further, seventy-two ) premiiims collected and received by them less amounts paid for reinsurance, but shall be entitled to...
Full view - About this book

The Taxation of Corporations in New York: With Forms, and an Appendix ...

Henry Montefiore Powell, Martin Saxe - 1914 - 612 pages
...need not return as income any portion of the premium deposits returned to their policyholders. 23. Mutual marine insurance companies shall include in their return of gross income the gross premiums collected and received by them, less reinsurance. (See Note 21.) 24. Mutual marine...
Full view - About this book

Fire Insurance Laws, Taxes and Fees

1915 - 528 pages
...purposes other than the payment of losses and expenses and reinsurance reserves: Provided further, That mutual marine insurance companies shall include...for reinsurance, but shall be entitled to include in the deductions from gross income amounts repaid to policyholders on account of premiums previously...
Full view - About this book

Selected Cases in Constitutional Law

Harold Edgar Barnes - 1915 - 376 pages
...Mutual marine insurance companies may deduct from incomes amounts paid for reinsurance and amounts paid to policyholders on account of premiums previously...the ascertainment thereof and the payment thereof. III. Life insurance companies not to include as income that portion of actual premium received which...
Full view - About this book

A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 1915 - 936 pages
...need not return as income any portion of the premium deposits returned to their policyholders. 23. Mutual marine insurance companies shall include in their return of gross income the gross premiums collected and received by them, less reinsurance. (See Note 21.) 24. Mutual marine...
Full view - About this book

Fire Insurance Laws, Taxes and Fees

1916 - 536 pages
...purposes other than the payment of losses and expenses and reinsurance reserves : Provided further, That mutual marine insurance companies shall include...between the ascertainment thereof and the payment iU°reof, and life insurance companies shall not include as income in any year such portion of any...
Full view - About this book

Federal Income Tax: A Plain Presentation of the Complex Law for the Benefit ...

Bruce Craven, Reuben Oscar Everett - 1916 - 466 pages
...losses and expenses and reinsurance reserves. Mutual Marine Insurance Companies. Provided further, That mutual marine insurance companies shall include...from gross income amounts repaid to policyholders on aecount of premiums previously paid by them and interest paid upon such amounts between the ascertainment...
Full view - About this book

Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...purposes other than the payment of losses and expenses and reinsurance reserves: Provided further, That mutual marine insurance companies shall include...them less amounts paid for reinsurance, but shall [93] be entitled to include in deductions from gross income amounts repaid to policyholders on account...
Full view - About this book

Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...purposes other than the payment of losses and expenses and reinsurance reserves: Provided further, That mutual marine insurance companies shall include...on account of premiums previously paid by them, and inteiest paid upon such amounts between the ascertainment thereof and the payment thereof, and life...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF