 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which...deductions by subsection (c) of this section. (c) Deductions allowed. — In computing the net income of an insurance company subject to the tax imposed... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...subject to the tax imposed by this section there shall be deducted from expenses incurred as denned in this paragraph all expenses incurred which are not allowed as deductions by section 247. Sec. 247. (a) In computing the net income of an insurance company subject to the tax imposed... | |
 | United States - 1928 - 1164 էջ
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which are not allowed as deductions by section 1007 of this title." The subject-matter of the repealed provision was re-enacted without change... | |
 | United States - 1928 - 268 էջ
...subject to the tax imposed by this section there shall be deducted from expenses incurred as denned in this paragraph all expenses incurred which are not allowed as deductions by section 247. SEC. 247. (a) In computing the net income of an insurance company subject to the tax imposed... | |
 | Robert Hiester Montgomery - 1927 - 592 էջ
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which are not allowed as deductions by section 247. SEC. 247. (a) In computing the net income of an insurance company subject to the tax imposed... | |
 | Robert Hiester Montgomery - 1927 - 592 էջ
...subject to the tax imposed by this section there shall be deducted from expenses incurred as denned in this paragraph all expenses incurred which are not allowed as deductions by section 247. SEC. 247. (a) In computing the net income of an insurance company subject to the tax imposed... | |
 | United States. Board of Tax Appeals - 1930 - 1460 էջ
...income subject to the tnx Imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which are not allowed as deductions by section 247. The petitioner contends that the respondent has erroneously included in its net income... | |
 | United States. Internal Revenue Service - 1931 - 502 էջ
...income subject to the tax imposed by this section there shall be deducttsd from expenses incurred as defined in this paragraph all expenses incurred which...deductions by subsection (c) of this section. (c) Deductions allowed. — In computing the net income of an insurance company subject to the tax Imposed... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 էջ
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which...deductions by subsection (c) of this section. (c) Deductions allowed.—In computing the net income of an insurance company subject to the tax imposed... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 էջ
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which...allowed as deductions by subsection (c) of this section. ART. 204(b)-1. Gross income of insurance companies other than life or mutual. — Gross income as defined... | |
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... expenses paid during the taxable year add expenses unpaid at the end of the taxable year and deduct expenses unpaid at the end of the preceding taxable year. For the purpose of computing the... 
