 | United States. Supreme Court - 1917 - 780 էջ
...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...law to be made within the year to reserve funds." The italics indicate the particular words upon which the controversy turns; the question being whether,... | |
 | United States. Court of Claims - 1924 - 792 էջ
...language for a deduction from the gross income of insurance companies organized in the United States, of " 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." The defendant... | |
 | 1923 - 1092 էջ
...under the following provision of the Act of September 8, 1916 (Comp. St. § 63361) : "Sec. 12 (a). In the case of a corporation, 'Joint stock company or association, or Insurance company, organized in the United States, such net Income shall be ascertained by deducting from the gross amount of Its... | |
 | 1925 - 1112 էջ
...of the output for the year for which the computation is made; and in case of insurance corn-panic» the net addition, if any, required by law to be made within the yetr to reserve funds and the »urns other than dindcndg paid tcithin the year on policy and annuity... | |
 | 1913 - 502 էջ
...amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity...required by law to be made within the year to reserve fund; (sixth) the amount of interest actually paid within the year on its bonded or other indebtedness... | |
 | 1917 - 540 էջ
...employment in the business or trade; (a) * * *; (b) * * *, 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 : Provided, That... | |
 | United States. Office of Commissioner of Internal Revenue - 1910 - 180 էջ
...companies the sums other than dividends, paid within the year on policy and annuity contracts and thejnet ^addition, if any, 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 to an amount of... | |
 | United States. Office of Commissioner of Internal Revenue - 1912 - 172 էջ
...specific language was adopted that an insurance company should be entitled to deduct "the sums other than dividends paid within the year on policy and annuity contracts and the net additions, if any, required by law to be made within the year to reserve funds," it is clear that by... | |
 | Vandegrift, F.B., & Co - 1909 - 840 էջ
...amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity...required by law to be made, within the year to reserve fund; (sixth) the amount of interest actually paid within the year on its bonded or other indebtedness... | |
| |
... the net addition, if any, required by law to be made within the year to reserve... 
