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" Columbia, not compensated by insurance or otherwise, stating separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity contracts... "
The Tribune Almanac and Political Register - Page 156
edited by - 1911
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 244

United States. Supreme Court - Law reports, digests, etc - 1917 - 780 pages
...insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends,...law to be made within the year to reserve funds." The italics indicate the particular words upon which the controversy turns; the question being whether,...
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Cases Decided in the Court of Claims of the United States, Volume 58

United States. Court of Claims - Law reports, digests, etc - 1924 - 792 pages
...States, of " the net addition, if any, required by law to be made within the year to reserve funds and the sums other than dividends paid within the- year on policy and annuity contracts." The defendant relied upon the above statute for authority to proceed as it did. The one question, and...
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The Federal Reporter

Law reports, digests, etc - 1925 - 1112 pages
...of the output for the year for which the computation is made; and in case of insurance corn-panic» the net addition, if any, required by law to be made within the yetr to reserve funds and the »urns other than dindcndg paid tcithin the year on policy and annuity...
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Fire Insurance Laws, Taxes and Fees

Fire insurance - 1913 - 502 pages
...insurance or otherwise, stating separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends,...required by law to be made within the year to reserve fund; (sixth) the amount of interest actually paid within the year on its bonded or other indebtedness...
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Fire Insurance Laws, Taxes and Fees

Fire insurance - 1917 - 540 pages
...companies, the net addition, if any, required by law to be made within the year to reserve funds and the sums other than dividends paid within the year on policy and annuity contracts : Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 12

United States. Office of Commissioner of Internal Revenue - Taxation - 1910 - 180 pages
...insurance or otherwise, stating separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends,...required by law to be made within the year to reserve fund; (sixth) the amount of interest actually paid within the year on its bonded or other indebtedness...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 14

United States. Office of Commissioner of Internal Revenue - Taxation - 1912 - 172 pages
...at the time the specific language was adopted that an insurance company should be entitled to deduct "the sums other than dividends paid within the year on policy and annuity contracts and the net additions, if any, required by law to be made within the year to reserve funds," it is clear that by...
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Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - Auditing - 1909 - 612 pages
...insurance or otherwise, stating separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends,...required by law to be made within the year to reserve fund. AUDITING. Incorrect Reports. Failure to Report. Books May Be Examined. Aid of Courts May Be Invoked....
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Hand Book of the United States Tariff Containing the Tariff Act of 1909 ...

Vandegrift, F.B., & Co - Customs administration - 1909 - 840 pages
...insurance or otherwise, stating separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends,...required by law to be made, within the year to reserve fund; (sixth) the amount of interest actually paid within the year on its bonded or other indebtedness...
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Corporation Laws of the State of California

California - Corporation law - 1909 - 912 pages
...insurance or otherwise, stating separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends,...required by law to be made within the year to reserve fund ; (sixth) the amount of interest actually paid within the year on its bonded or other indebtedness...
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