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" ... the net addition, if any, required by law to be made within the year to reserve... "
A Treatise on the Federal Corporation Tax Law: Including Therein a ... - Page 121
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
...depreciation ! property. If any, and in tne case of insurance companies the sums other than ftóends paid within the year on policy and annuity contracts and the net addiЛ if any, required by law to be made within the year to reserve funds; (third) rterest actually...
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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
...allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity...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
...language for a deduction from the gross income of insurance companies organized in the United 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...
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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
...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...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
...employment in the business or trade; (a) * * *; (b) * * *, and (c) in the case of insurance 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,...
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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
...companies the sums other than dividends, paid within the year on policy and annuity contracts and thejnet ^addition, if any, required by law to be made within...or other indebtedness to an amount of such bonded and other indebtedness, not exceeding the proportion of its paid-up capital stock outstanding at the...
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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
...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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The Tariff Act of August 5, 1909, on Imports Into the United States

United States - Tariff - 1909 - 184 pages
...amounts allowed for depreciation of property, and in the case or insurance companies the sums other than dividends, paid within the year on policy and annuity...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
...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...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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