 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 - 452 페이지저자: United States. Congress. House. Committee on Ways and Means - 1913 - 816 페이지전체보기 - 도서 정보
 | United States. Supreme Court - 1917 - 780 페이지
...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." The italics indicate the particular words upon which the controversy turns; the question being... | |
 | United States. Court of Claims - 1924 - 792 페이지
...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... | |
 | 1920 - 956 페이지
...of the year, or In case of a company organized under the laws of a foreign country. Interest so paid on Its bonded or other Indebtedness to an amount of...such bonded or other Indebtedness not exceeding the proportion of Its paid-up capital stock outstanding at the close of the year, or it no capital stock... | |
 | 1913 - 502 페이지
...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; (third) interest actually paid within the year on its bonded or other indebtedness to an amount... | |
 | 1917 - 540 페이지
...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,... | |
 | United States. Office of Commissioner of Internal Revenue - 1910 - 180 페이지
...separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within the year...or other indebtedness to an amount of such bonded and other indebtedness not exceeding the paid-up capital stock of such corporation, joint stock company... | |
 | United States. Office of Commissioner of Internal Revenue - 1912 - 172 페이지
...at the time the 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... | |
 | United States - 1909 - 184 페이지
...separately any amounts allowed for depreciation of property, 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 ; and in the case of a corporation, joint stock company or association, or insurance company,... | |
 | Vandegrift, F.B., & Co - 1909 - 840 페이지
...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; (third) interest actually paid within the year on its bonded or other indebtedness to an amount... | |
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