 ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium...  Notes on the Revenue Act of 1918 - Page 71by United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 188 pagesFull view - About this book
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid...of such individual policyholder, within such year; Interest Third. The amount of interest paid within the Deductible year on its indebtedness to an amount... | |
 | Robert Hiester Montgomery - Auditing - 1916 - 928 pages
...annually on account of the prorated discount on such bonds. Interest The law provides as a deduction : The amount of interest accrued and paid within the...indebtedness not exceeding one-half of the sum of its interest-bearing indebtedness and its paid-up capital stock outstanding at the close of the year, or... | |
 | Bruce Craven, Reuben Oscar Everett - Income tax - 1916 - 466 pages
...companies are authorized to omit from gross income such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to the policyholder or treated as an abatement of his premium. In so far as "deferred dividends" payable... | |
 | Income tax - 1917 - 194 pages
...companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid...within such year; "Third.* The amount of interest paid with"l in the year on its indebtedness (except on indebtedness incurred for the purchase of obligations... | |
 | Frank A. North - Income tax - 1917 - 164 pages
...companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid...policyholder, within such year; Third. The amount of interest paid within the year on its indebtedness to an amount of such indebtedness not in excess of the sum... | |
 | Godfrey Nicholas Nelson - Accounting - 1917 - 218 pages
...companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid...of such individual policyholder, within such year; Interest Third. The amount of interest paid within the year on its APPENDIX A Interest Deductible Limitation... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid...of such individual policyholder, within such year; uit^re»tnp"uf °* "Third.* The amount of interest paid within e"ce1ptdfhatdlie"' the year on its indebtedness... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid...of such individual policyholder, within such year; (c) Interest on Indebtedness. Third. The amount of interest paid within the year on its indebtedness... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid...of such individual policyholder, within such year; £ SSSFJSS of "Third* The amount of interest paid within «ceptdtkitdne""' the year on its indebtedness... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...companies should not include in a return for any year "such portion of any actual premium received from any individual policyholder as shall have been paid...of premium of such individual policyholder, within the year." Insurance Reserves. Referring to the special deductions provided for, the Treasury Department... | |
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