 | Rex Frye - 1921 - 350 pages
...there shall be allowed, in addition to the deductions allowed in paragraphs (1) to (10), inclusive, amounts repaid to policyholders on account of premiums...interest paid upon such amounts between the ascertainment and the payment thereof: (13) In the case of mutual insurance companies (other than mutual life or... | |
 | National City Company - 1921 - 104 pages
...deductions allowed in paragraphs (1) to (10), inclusive, and paragraph (14), unless otherwise allowed, amounts repaid to policyholders on account of premiums...interest paid upon such amounts between the ascertainment and the payment thereof;" 105 "(13) In the case of mutual insurance companies (including interinsurers... | |
 | United States - 1921 - 642 pages
...in paragraphs (1) to (10), inclusive, and paragraph (14), unless otherwise allowed, ments.mi ™p*7' amounts repaid to policyholders on account of premiums previously paid by them, ana interest paid upon such amounts between the other mutual insur- ascertainment and the payment thereof;... | |
 | Puerto Rico - 1921 - 1040 pages
...deposits in the reserve or guarantee funds. (10) In the case of mutual-marine insurance companies the amounts repaid to policyholders on account of premiums previously paid by them, the interest paid on such amounts between the time of ascertainment and the payment thereof. (11) In... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...for reinsurance. See section 233 of the statute and article 548. They may deduct from gross income amounts repaid to policyholders on account of premiums previously paid by them, together with the interest actually paid upon such amounts between the date of ascertainment and the... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...deductions allowed in paragraphs (1) to (10), inclusive, and paragraph (14), unless otherwise allowed, amounts repaid to policyholders on account of premiums...interest paid upon such amounts between the ascertainment and the payment thereof; (13) In the case of mutual insurance companies (including interinsurers and... | |
 | United States - 1922 - 756 pages
...the holders of such policies only. This subdivision shall not be in effect after December 31, 1921; policyholders on account of premiums previously paid...interest paid upon such amounts between the ascertainment and the payment thereof; (13) In the case of mutual insurance companies (including interinsurers and... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...there shall be allowed, in addition to the deductions allowed in paragraphs (1) to (10), inclusive, amounts repaid to policyholders on account of premiums...interest paid upon such amounts between the ascertainment and the payment thereof; (13) In the case of mutual insurance companies (other than mutual life or... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...deductions allowed in paragraphs (1) to (10), inclusive, and paragraph (14), unless otherwise allowed, amounts repaid to policyholders on account of premiums...interest paid upon such amounts between the ascertainment and the payment thereof; (13) In the case of mutual insurance companies (including inter-insurers and... | |
 | 1927 - 1150 pages
...period stated in his policy. On the other hand, the holder who survives the distribution period and amounts repaid to policyholders on account of premiums...the ascertainment thereof and the payment thereof and life insurance companies shall not include an income in any year such portion of any actual premium... | |
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... 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... 
