Federal Taxation of Life Insurance Companies a Paper Read At the Meeting of Lif
Federal Taxation of Life Insurance Companies a Paper Read At the Meeting of Lif
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In our eReader you can find the full English version of the book. Read Federal Taxation of Life Insurance Companies a Paper Read At the Meeting of Lif Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Federal Taxation of Life Insurance Companies a Paper Read At the Meeting of Lif
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To quickly assess the difficulty of the text, read a short excerpt:
If this consideration does not justify absolute exemption, it, at least, argues strongly for very moderate taxation. I hold that small savings should not be taxed any more when left for investment on the co- operative plan, than they are when invested by the indi- vidual.
A POSSIBLE EFFECT OF TAXATION Insurance companies occupy a peculiar position. Their rates are fixed and as to existing contracts may not be changed. The major part of these contracts will run for many years. The states, or mos...t of them, value all outstand- ing policies and require the companies to carry a reserve sufficiently large to cover the values so fixed. This reserve must be paid to the policyholder on demand. A tax might easily become so high that the fixed rate would not suffice to carry the reserve and pay the tax required by law. Thus, companies might be required by law to do something that the law rendered impossible. Of course, it might be said that the state would not levy such an onerous tax, but that does not answer the question.
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To quickly assess the difficulty of the text, read a short excerpt:
If this consideration does not justify absolute exemption, it, at least, argues strongly for very moderate taxation. I hold that small savings should not be taxed any more when left for investment on the co- operative plan, than they are when invested by the indi- vidual.
A POSSIBLE EFFECT OF TAXATION Insurance companies occupy a peculiar position. Their rates are fixed and as to existing contracts may not be changed. The major part of these contracts will run for many years. The states, or mos...t of them, value all outstand- ing policies and require the companies to carry a reserve sufficiently large to cover the values so fixed. This reserve must be paid to the policyholder on demand. A tax might easily become so high that the fixed rate would not suffice to carry the reserve and pay the tax required by law. Thus, companies might be required by law to do something that the law rendered impossible. Of course, it might be said that the state would not levy such an onerous tax, but that does not answer the question.
What to read after Federal Taxation of Life Insurance Companies a Paper Read At the Meeting of Lif?
You can find similar books in the "Read Also" column, or choose other free books by John Barnes to read onlineMoreLess
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