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 452por United States. Congress. House. Committee on Ways and Means - 1913 - 816 páginasVista completa - Acerca de este libro
| United States. Office of Commissioner of Internal Revenue - 1910 - 176 páginas
...separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within the year...annuity contracts and the net addition, if any, required bylaw to be made within the year to reserve fund; (sixth) the amount of interest actually paid within... | |
| 1942 - 988 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
| United States. Internal Revenue Service - 1915 - 464 páginas
...association, or insurance company, organized under the laws of a foreign conn try, interest so paid on its bonded or other indebtedness to an amount of such bonded or other indebtedness not interest on in- exceeding the proportion of its paid-up capital stock oufreigu corporations. standing... | |
| United States. Office of Commissioner of Internal Revenue - 1912 - 290 páginas
...Congress relative to deductions from gross income is as follows: "And in the case of insurance companies the sums other than dividends paid within the year on policy and annuity contracts," and there is no clearer or more reasonable rule of construction than that every clause or word of a law... | |
| 1948 - 1384 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
| United States. Supreme Court - 1920 - 998 páginas
...in the Corporation Excise Tax Act of August 5, 1909, or the Income Tax Act of October 3, 1913, that "the net addition, if any, required by law to be made within the year to reserve funds," may be deducted from gross, in determining the amount of net, income to be taxed, although... | |
| 1921 - 1542 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." Coming down to the Federal Income Tax Act of October 3, 1913, 38 Stat. at L. 167, 172, 173,... | |
| Oscar Theodore Barck - 1961 - 520 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
| 1921 - 1544 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." Coifting dosvn to the Federal Income Tax Act of October 3, 1913, 38 Stat. at L. 167, 172, 173,... | |
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