American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 211
... premium charged in excess of the cost of insurance and returned annually to the policy holders after the first year , so far as the same were used to reduce subsequent premiums , were not " income • * received , " and were , therefore ...
... premium charged in excess of the cost of insurance and returned annually to the policy holders after the first year , so far as the same were used to reduce subsequent premiums , were not " income • * received , " and were , therefore ...
Page 215
... premium plan . " Whether a mutual company be conducted on the assessment ' plan , the natural premium plan , or the level premium plan , the member receives his insurance at cost . The assessment company collects its premiums after the ...
... premium plan . " Whether a mutual company be conducted on the assessment ' plan , the natural premium plan , or the level premium plan , the member receives his insurance at cost . The assessment company collects its premiums after the ...
Page 216
... premium rates should be larger than it might , reasonably be expected would be required to carry the insurance . To ... premiums to meet unex- pected losses and contingencies . Paragraph 7 of the statement of facts shows clearly how the ...
... premium rates should be larger than it might , reasonably be expected would be required to carry the insurance . To ... premiums to meet unex- pected losses and contingencies . Paragraph 7 of the statement of facts shows clearly how the ...
Page 217
... premium as therein stipulated ; whereas , if he desired such premium reduced to what experience had shown was the actual cost of his insurance , he could have the excess over such cost applied in reduction of the stipulated premium and ...
... premium as therein stipulated ; whereas , if he desired such premium reduced to what experience had shown was the actual cost of his insurance , he could have the excess over such cost applied in reduction of the stipulated premium and ...
Page 218
... premium stipulated in his policy , but a premium reduced by his share of a fund , as ascertained by the directors , composed of ex- cess premiums . This seems to be the view which has been uniformly taken by the courts , in so far as ...
... premium stipulated in his policy , but a premium reduced by his share of a fund , as ascertained by the directors , composed of ex- cess premiums . This seems to be the view which has been uniformly taken by the courts , in so far as ...
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36 Stat accrued Act Aug action amended amount applied assessed assets association attorney authority bank bonds capital stock Cent centum Circuit Court Circuit Judge claim collected Collector of Internal Commissioner of Internal Connecticut contract Corporation Tax December 31 deduction defendant Digests & Indexes District Court dividends fact franchise funds gross income Gulf Oil Corporation held income tax insurance company interest Internal Revenue joint-stock company judgment June 13 Key-Numbered Digests lease lessee lessor company liability loan McCoach ment mortgage net income operation organized paid pany payment plaintiff in error poration premiums profits Public Service Railway purchase purpose question Railroad Company Railway Company real estate receipts received recover revenue stamp shares statute stockholders suit surplus tax imposed Tax Law taxable taxation thereof tion topic & KEY-NUMBER trust U. S. Atty U. S. Comp United