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" Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such... "
The Code of Federal Regulations of the United States of America Having ... - Page 154
1939
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To Provide Revenue for War Purposes: Hearings... on H.R. 12863...

United States. Congress. Senate. Committee on Finance - 1918
...17 of said bill, " Items not deductible," line 20, and following, reads in this manner: " Preminms paid on any life insurance policy covering the life...business carried on by the taxpayer when the taxpayer or anyone financially interested in such trade or business is a beneficiary under said policy." The...
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To Provide Revenue for War Purposes: Hearings Before the Committee on ...

United States. Congress. Senate. Committee on Finance - Taxation - 1918 - 656 pages
...17 of said bill, " Items not deductible," line 20, and following, reads in this manner : " Preminms paid on any life insurance policy covering the life...business carried on by the taxpayer when the taxpayer or anyone financially interested in such trade or business is u beneficiary under said policy." The...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 400 pages
...is similarly not deductible. (Art. 293.) Items not deductible : premiums on insurance for employee. 4. Premiums paid on any life insurance policy, covering...directly or indirectly a beneficiary under such policy. (Source: Fed. Rev. Act 1918, 215 d.) payer is in no sense a beneficiary under such a policy, except...
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Acts of the General Assembly of the State of Alabama

Alabama - Law - 1919
...property or in making good the exhaustion thereof, for which an allowance is or has been made; or (d) premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. Section 326. EXEMPTIONS.— The following exemptions from income tax shall be allowed to every resident...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1023 pages
...Co. v. Herold, 198 Ted. 199, affirmed 201 Fed. 918. 23 Revenue Act of 1918, 215 (c), 235. miums paid on any life insurance policy covering the life...is directly or indirectly a beneficiary under such policy.24 SPECIAL ASSESSMENTS AGAINST LOCAL BENEFITS. Although assessments against local benefits are...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - Taxation - 1919 - 32 pages
...restoring property or in making good its exhaustion for which an allowance is or has been made; or Premiums paid on any life insurance policy covering...trade or business carried on by the taxpayer when he is directly or indirectly a beneficiary under such policy. CREDITS ALLOWED— PERSONAL EXEMPTIONS,...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

Income tax - 1920 - 167 pages
...restoring property or in making good the exhaustion thereof for which an allowance is or has been made; or 4'. Premiums paid on any life insurance policy, covering...directly or indirectly a beneficiary under such policy. 362. Exemptions. The following exemptions shall be allowed to any resident taxpayer: 1. In the case...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Office of Internal Revenue - Excess profits tax - 1920 - 335 pages
...property or in making good the exhaustion thereof for which an allowance is or has been made ; or (d) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. ART. 291. Personal and family expenses. — Insurance paid on a dwellg owned and occupied by a taxpayer...
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Federal Income Tax and Its Relation to Real Property

Real Estate Board of New York - Income tax - 1920 - 96 pages
...property or in making good the exhaustion thereof for which an allowance is or has been made; or (d) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. Partnerships and Personal Service Corporations 7 Law Sec. 218. (a) That individuals carrying on business...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920
...Insurance Companies (see Sec. 234 of the Act). Q. May premiums on life insurance policies be deducted? A. Premiums paid on any life insurance policy covering...in any trade or business carried on by the taxpayer cannot be deducted when the taxpayer is directly or indirectly a beneficiary under such policy. Q....
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