 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...a lower interest assumption rate, the rate of 3% per centum shall be substituted for 4 per centum. Life insurance companies issuing policies covering...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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...a lower interest assumption rate, the rate of 3% per centum shall be substituted for 4 per centum. Life insurance companies issuing policies covering...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... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...a lower interest assumption rate, the rate of 3% per centum shall be substituted for 4 per centum. Life insurance companies issuing policies covering...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... | |
 | United States - 1939 - 780 pages
...a lower interest assumption rate, the rate of 3% per centum shall be substituted for 4 per centum. Life insurance companies issuing policies covering...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... | |
 | 1940 - 1806 pages
...a lower Interest assumption rate, the rate of 3% per centum shall be substituted for 4 per centum. tract price of which was $200,000. On March 10, 1940, the shall be allowed, In addition to the above, a deduction of 3% per centum of the mean of such reserve... | |
 | 1939 - 1030 pages
...be substituted Page 392 *tFor statutory and source citations, see note to I 3.1-1. for 4 per centum. Life insurance companies issuing policies covering...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... | |
 | 1941 - 1688 pages
...a lower Interest assumption rate, the rate of 3% per centum shall be substituted for 4 per centum. Life insurance companies issuing policies covering...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... | |
 | United States. Board of Tax Appeals - 1941 - 1356 pages
...a lower interest assumption rate, the rate of 3% per centum shall be substituted for 4 per centum. Life insurance companies issuing policies covering...weekly premium payment plan, continuing for life and uot subject to cancellation, shall be allowed, in addition to the above, a deduction of 3:H per centum... | |
 | United States - 1964 - 1098 pages
...health, or accident contingencies. (2) Reserves must be required by law. Except — (A) in the case of policies covering life, health, and accident insurance...continuing for life and not subject to cancellation, (B) in the case of policies issued by an organization which meets the requirements of Page 1400 section... | |
 | United States - 1953 - 1744 pages
...computed, life, health, or accident contingencies. Such life insurance reserves, except in the case of policies covering life, health, and accident insurance...continuing for life and not subject to cancellation and except as hereinafter provided in the case of assessment life insurance, must also be required... | |
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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... 
