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" 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 - Página 452
por United States. Congress. House. Committee on Ways and Means - 1913 - 816 páginas
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American Federal Tax Reports, Volumen27

1942 - 1236 páginas
[ Lo sentimos, el contenido de esta página está restringido. ]
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The Federal Reporter, Volumen198

1913 - 1148 páginas
...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, etc.;...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...a reasonable allowance for depreciation of property, if any, and in the ease of insurance companies the sums other than dividends, paid within the year...addition, if any, required by law to be made within tie year to reserve funds; (third) interest actually paid within the year on its bonded or other indebtedness...
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The Federal Reporter, Volumen246

1918 - 1048 páginas
...its business and property ; second, all losses actually sustained within the year, etc., and "third, interest actually paid within the year on its bonded...or other indebtedness to an amount of such bonded and other indebtedness not exceeding the paid-up capital stock of such corporation." It is this third...
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United States Supreme Court Reports, Volumen55

United States. Supreme Court - 1926 - 892 páginas
...made of interest payments only in case of interest paid by banks and trust companies on deposits, and interest actually paid within the year on its bonded...or other indebtedness to an amount of such bonded and other indebtedness not exceeding the paid-up capital stock of the corporation or company. This...
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American Economist, Volumen51

1913 - 484 páginas
[ Lo sentimos, el contenido de esta página está restringido. ]
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen269

United States. Supreme Court - 1926 - 688 páginas
...to be prescribed by the Secretary of the Treasury . . . 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." During...
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The Federal Reporter

1927 - 1126 páginas
...required to be made аз а condition to the continued use or possession of property; • • • (third) interest actually paid within the year on its bonded...or other indebtedness to an amount of such bonded and other indebtedness not exceeding the paid-up capital stock of such corporation, * » * and in the...
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Reports of the U.S. Board of Tax Appeals, Volumen4

United States. Board of Tax Appeals - 1927 - 1522 páginas
...not taking title, or In which it has no equity. Second. * * * (o) In the case of insurance companies, the net addition, if any, required by law to be made within the year to reserve funds aii^ tl^e sums other than dividends paid within the year on policy und annuity contracts •...
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Cases Argued and Decided in the Supreme Court of the United ..., Volumen70

United States. Supreme Court - 1927 - 1140 páginas
...to be prescribed by the Secretary of the Treasury . . . and (c) in the ease 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." During...
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