 | United States - 1921 - 642 페이지
...over the deduction specified in paragraph (1) of this subdivision, of 4 per centum of the »««ments. mean of the reserve funds required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health,... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 페이지
..."That in the case of a life insurance company the term 'net income' means the gross income less. ... (2) An amount equal to the excess, if any, over the...required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health,... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 페이지
...That in the case of a life insurance company the term "net income" means the gross income less — (1) The amount of interest received during the taxable...required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health,... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 페이지
...That in the case of a life insurance company the term "net income" means the gross income less — (1) The amount of interest received during the taxable...required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health,... | |
 | United States. Internal Revenue Service - 1924 - 396 페이지
...245. (a) In the case of a life insurance company the term "net income" means the gross income less — (1) The amount of interest received during the taxable...required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health,... | |
 | Eric Louis Kohler - 1924 - 514 페이지
...That in the case of a life insurance company the term "net income" means the gross income less — (2) An amount equal to the excess, if any, over the...required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 페이지
...245. (a) In the case of a life insurance company the term "net income" means the gross income less — (1) The amount of interest received during the taxable...required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health,... | |
 | John F. Sherwood - 1925 - 206 페이지
...245. (a) In the case of a life insurance company the term "net income" means the gross income less — (1) The amount of interest received during the taxable...required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 페이지
...interest received during the taxable year which under paragraph (4) of subdivision (b) of section 213201 is exempt from taxation under this title; (2) An amount...required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health,... | |
 | Eric Louis Kohler - 1927 - 618 페이지
...245. (a) In the case of a life insurance company the term "net income" means the gross income less — (1) The amount of interest received during the taxable...required by law and held at the beginning and end of the taxable year, plus (in case of life insurance companies issuing policies covering life, health,... | |
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An amount equal to the excess, if any, over the deduction specified in paragraph (1) of this subdivision, of 4 per centum of the mean of the reserve funds required by law and held at the beginning and end of the taxable year... 
