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" ... sums other than dividends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve funds... "
A Treatise on the Federal Corporation Tax Law, Including Therein a ... - Page 118
by Thomas Gold Frost - 1911 - 321 pages
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The Tribune Almanac and Political Register

Horace Greeley, John Fitch Cleveland, F. J. Ottarson, Alexander Jacob Schem, Edward McPherson, Henry Eckford Rhoades - Almanacs, American - 1910 - 410 pages
...separately any amounts a! for depreciation of property, and in the case of insurance companies the sums than dividends, paid within the year on policy and annuity contracts and th addition. If any. required by law to be made within the year to reserve fund; ( the amount of Interest...
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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
...including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within...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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Atlantic Reporter, Volume 108

Law reports, digests, etc - 1920 - 956 pages
...of the year, or In case of a company organized under the laws of a foreign country. Interest so paid on Its bonded or other Indebtedness to an amount of...other Indebtedness not exceeding the proportion of Its paid-up capital stock outstanding at the close of the year, or it no capital stock the amount of capital...
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Fire Insurance Laws, Taxes and Fees

Fire insurance - 1913 - 502 pages
...otherwise, stating separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within...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
...otherwise, stating separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within...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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Corporation Laws of the State of California

California - Corporation law - 1909 - 912 pages
...otherwise, stating separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within...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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