 | United States. Tax Court - 1985 - Broj stranica: 1410
...depends on the size of the reserves. Moreover, additions to the reserves, deductible under phase 2, also would in some cases be smaller. To avoid this...this result under a formula set forth in the bill. [H. Rept. 34, supra, 1959-2 CB at 748; S. Rept. 291, supra, 1959-2 CB at 792. Emphasis added.] The... | |
 | United States. Tax Court - 1985 - Broj stranica: 1414
...depends on the size of the reserves. Moreover, additions to the reserves, deductible under phase 2, also would in some cases be smaller. To avoid this...this result under a formula set forth in the bill. [H. Kept. 34, supra, 1959-2 CB at 748; S. Kept. 291, supra, 1959-2 CB at 792. Emphasis added.] The... | |
 | United States. Internal Revenue Service - 1959 - Broj stranica: 1518
...depends on the size of the reserves. Moreover, additions to the reserves, deductible under phase 2, also would in some cases be smaller. To avoid this...this result under a formula set forth in the bill. 4. Deficiency reserves. — The bill revises the definition of life insurance reserves to exclude deficiency... | |
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... reserves, since the policy and other contract liability deduction depends on the size of the reserves. Moreover, additions to the reserves, deductible under phase 2, also would in some cases be smaller. To avoid this result, life insurance companies... 