 Columbia not compensated by 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, paid within the year on policy and annuity contracts and the...  Tariff Handbook - Page 452by United States. Congress. House. Committee on Ways and Means - 1913 - 816 pagesFull view - About this book
 | United States. Supreme Court - Law reports, digests, etc - 1917 - 780 pages
...a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year...required by law to be made within the year to reserve funds." The italics indicate the particular words upon which the controversy turns; the question being... | |
 | 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... | |
 | 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...such bonded or other Indebtedness not exceeding the proportion of Its paid-up capital stock outstanding at the close of the year, or it no capital stock... | |
 | Fire insurance - 1913 - 502 pages
...a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year...required by law to be made within the year to reserve funds; (third) interest actually paid within the year on its bonded or other indebtedness to an amount... | |
 | 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,... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1910 - 180 pages
...separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within the year...or other indebtedness to an amount of such bonded and other indebtedness not exceeding the paid-up capital stock of such corporation, joint stock company... | |
 | 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... | |
 | United States - Tariff - 1909 - 184 pages
...separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within the year...required by law to be made within the year to reserve funds ; and in the case of a corporation, joint stock company or association, or insurance company,... | |
 | Vandegrift, F.B., & Co - Customs administration - 1909 - 840 pages
...a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year...required by law to be made within the year to reserve funds; (third) interest actually paid within the year on its bonded or other indebtedness to an amount... | |
| |
