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" ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof... "
Notes on the Revenue Act of 1918 - Page 78
by United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 188 pages
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The Federal Reporter

Law reports, digests, etc - 1925 - 1112 pages
...deductions paid npon such amounts between the ascertainment thereof and the payment thereof and Ii/ะต insurance companies shall not include as income in any year such- portion of any actual who survives the distribution period and premium received- from any individual policy- keeps up his...
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Fire Insurance Laws, Taxes and Fees

Fire insurance - 1917 - 540 pages
...hail, cyclone or fire insurance companies. It permitted mutual fire and marine companies to deduct from gross income amounts repaid to policyholders on account of premiums previously paid, and interests upon such amounts. Tax statements were required to be filed on or before March 1, 1917,...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - Customs administration - 1913 - 1012 pages
...income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income...have been paid back or credited to such individual pollcyholder, or treated as an abatement of premium of such individual policyholder, within such year;...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - Tariff - 1913 - 686 pages
...income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income...of any actual premium received from any individual pollcyholder as shall bave been paid back or credited to such individual policyholder, or treated as...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - Tariff - 1913 - 660 pages
...income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income...ascertainment thereof and the payment thereof and life insurtuice companies shall not include as income in any year such portion of any actual premium received...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - Income tax - 1913 - 292 pages
...income gross premiums collected and received by them . less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income...them and interest paid upon such amounts between the ascertaimnent thereof and the payment thereof and life insurance companies shall not include as income...
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - Corporations - 1913 - 126 pages
...reinsurance; but that those companies shall be entitled to include in their deductions from gross income, the amounts repaid to policyholders on account of premiums previously paid by them, together with whatever interest has been paid upon such amounts between the ascertainment thereof,...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 10

United States - Law - 1914 - 962 pages
...income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income...include as income in any year such portion of any actual prenmnn received from any individual policyholder as shall have been paid back or credited to such...
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Statutes of the United States of America

United States - Law - 1914 - 592 pages
...income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income...not include as income in any year such portion of anv actual premium received from any individual policyholder as shall have been paid back or credited...
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Law and Regulations Relative to the Tax on Income of Individuals ...

United States - Corporations - 1914 - 132 pages
...income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income...amounts between the ascertainment thereof and the payLife insurance ment thereof and life insurance companies shall not companies. .... . , , . , include...
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