 | Emerson Emanuel Rossmoore - 1922 - 592 str.
...See. 215 (a): "In computing net income no reduction shall in any case be allowed in respect of ... (4) Premiums paid on any life insurance policy, covering...directly or indirectly a beneficiary under such policy." NOTE: Although the above problem as prepared relates to an individual, the same answer would apply... | |
 | United States - 1922 - 1028 str.
...restoring property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. deduction allowed by this Act for the purpose of computing the net income of an estate or trust but... | |
 | United States - 1922 - 756 str.
...or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premium paid on any life insurance policy covering the life...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United... | |
 | Newfoundland - 1922 - 320 str.
...employee. (2) In computing net income no deduction shall be allowed in respect of: — (a) premiums paid on Life Insurance Policy covering the life of any officer...directly or indirectly a beneficiary under such policy; (b) any amount paid out for new buildings or for permanent improvements or betterments, made to increase... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 str.
...restoring property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 str.
...restoring property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United... | |
 | North Dakota - 1923 - 634 str.
...been made. (4) Premiums paid on life insurance policies covering taxpayer's life, or the life of any employee, or of any person financially interested...directly or indirectly a beneficiary under such policy. Sec. 21. EXEMPTIONS.) (a) For the purpose of the tax on individuals, there shall be deducted from the... | |
 | Eric Louis Kohler - 1924 - 514 str.
...restoring property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 str.
...restoring property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 str.
...restoring property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. SEC. 215. (b) Amounts paid under the laws of any State, Territory, District of Columbia, ITEMS NOT... | |
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Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such... 
