... 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 78by United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 188 pagesFull view - About this book
| United States. Office of Commissioner of Internal Revenue - Taxation - 1914 - 352 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...such portion of any actual premium received from any individualpolicyholder as shall have been paid back or credited to such individual policyholder, or... | |
| United States. Internal Revenue Service - Taxation - 1915 - 464 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 payLite insurance ment thereof and life insurance companies shall not u>m ( >,mieo. i ncm( l e as income... | |
| United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...in addition to the deductions allowed in paragraph (1) of this subsection, unless otherwise allowed, amounts repaid to policyholders on account of premiums...interest paid upon such amounts between the ascertainment and the payment thereof; Sec. 207. (c) (3) Mntnal insurance companies other than life and marine. —... | |
| United States. Congress. Senate. Committee on Finance - Taxation - 1985 - 666 pages
...allowed la paragraph (1) of this subsection, unless otherwise allowed, amounu repaid to polieyholders on account of premiums previously paid by them, and interest paid upon such amounta Between the ucertainment and the payment thereof; (I) Mcrr*i orsrujrcx eoirrums arm mur urt... | |
| Henry Campbell Black - Income tax - 2002 - 464 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 (283) the ascertainment thereof and the payment thereof and life Life insur- insurance companies shall... | |
| United States - Session laws - 1939 - 780 pages
...in addition to the deductions allowed in paragraph (1) of this subsection, unless otherwise allowed, amounts repaid to policyholders on account of premiums...interest paid upon such amounts between the ascertainment and the payment thereof; (3) MUTUAL INSURANCE COMPANIES OTHER THAN LIFB AND MARINE. — In the case... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...addition to the deductions allowed in paragraph (1) of this subsection, unless otlierwi.se allowed, amounts repaid to policyholders on account of premiums...interest paid upon such amounts between the ascertainment and the payment thereof ; (3) Mutual insurance companies other than life and marine. — In the case... | |
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