 ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium...  Regulations No. 33 (rev.) - Page 159by United States. Internal Revenue Service - 1918 - 199 pagesFull view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...the probable reason for the permitted noninclusion in the net income of a life insurance company of ' such portion of any actual premium received from any...of such individual policyholder, within such year.' Here it is insisted that within thq meaning of the quoted provision each deferred dividend policyholder's... | |
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 1070 pages
...ascertained by deducting from the gross amount of its income received within the year from all sources * * *. Third. The amount of interest paid within the year on its indebtedness to an amount of such indebtedness not in excess of the sum of (a) the entire amount of the paid-up... | |
 | George Fox Tucker - Income tax - 1913 - 296 pages
...thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any...policy-holder, within such year; (third) the amount of interest accrued and paid within the year on its indebtedness to an amount of such indebtedness not exceeding... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...thereof and the payment thereof, and life insurance companies shall not include as income in any year such portion of any actual premium received from any...of such individual policyholder, within such year; (sixth) the amount of interest accrued and paid within the year on its bonded or other indebtedness... | |
 | George Fox Tucker - Income tax - 1913 - 292 pages
...thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any...of such individual policyholder, within such year; and in case of a corporation, joint-stock company or association, or insurance company, organized under... | |
 | United States - Customs administration - 1913 - 454 pages
...thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any...of such individual policyholder, within such year; (sixth) the amount of interest accrued and paid within the year on its bonded or other indebtedness... | |
 | Downing, R. F., & co - Tariff - 1913 - 686 pages
...thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any...of such individual policyholder, within such year; and in case of a corporation, joint-stock company or association, or insurance company, organized under... | |
 | United States - Tariff - 1913 - 160 pages
...thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any...premium of such individual policyholder, within such yetir; and in case of a corporation, joint-stock company or association, or insurance company, organized... | |
 | Vandegrift, F.B., & Co - Customs administration - 1913 - 1012 pages
...thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any...have been paid back or credited to such individual pollcyholder, or treated as an abatement of premium of such individual policyholder, within such year;... | |
 | Albert Henry Walker - Corporations - 1913 - 126 pages
...thereof and the payment thereof, and life insurance companies shall not include as income in any year such portion .of any actual premium received from...individual policyholder as shall have been paid back or 121 credited to such individual policyholder, or treated as an abatement of premium of such individual... | |
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