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" ... 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... "
Income Tax Law of the United States: Act of September 8, 1916, as Amended ... - Page 63
by Guaranty Trust Company of New York - 1918 - 102 pages
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...the probable reason for the permitted noninclusion in the net income of a life insurance company of ' such portion of any actual premium received from any...of such individual policyholder, within such year.' Here it is insisted that within thq meaning of the quoted provision each deferred dividend policyholder's...
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Cases Decided in the Court of Claims of the United States, Volume 59

United States. Court of Claims - Law reports, digests, etc - 1925 - 1070 pages
...ascertained by deducting from the gross amount of its income received within the year from all sources * * *. Third. The amount of interest paid within the year on its indebtedness to an amount of such indebtedness not in excess of the sum of (a) the entire amount of the paid-up...
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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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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - Income tax - 1913 - 296 pages
...them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income...policy-holder within such year; (third) the amount of interest accrued and paid within the year on its indebtedness to an amount of such indebtedness not exceeding...
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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
...them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income...of such individual policyholder, within such year; and in case of a corporation, joint-stock company or association, or insurance company, organized under...
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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
...them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income...of such individual policyholder, within such year; and in case of a corporation, joint-stock company or association, or insurance company, organized under...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - Customs administration - 1913 - 458 pages
...them and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income...of such individual policyholder, within such year; (sixth) the amount of interest accrued and paid within the year on its bonded or other indebtedness...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...and interest paid upon such amounts between the ascertainment thereof and the payment thereof, and life insurance companies shall not include as income...of such individual policyholder, within such year; and in case of a corporation, joint-stock company or association, or insurance company, organized under...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - Tariff - 1913 - 160 pages
...them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income...premium of such individual policyholder, within such yetir; and in case of a corporation, joint-stock company or association, or insurance company, organized...
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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
...them and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as 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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