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Imposition of tax on insurance corporations
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acquired additional adjusted administrator allocation allowed amended amount apply assessment assets attributable authorized basis beginning bond calendar capital certificate chapter computed considered contract contributions controlled corporation deduction deemed deficiency defined delegate described determined director of finance distribution dividends earnings effect election employee ending estimated exceed excess exempt expenses extent facilities federal filed fund gain gross income holding hundred imposed income tax individual interest Internal Revenue Code investment less limitation loss means months nineteen notice officer operating option organization otherwise paid paragraph partnership payment percent period person portion preceding prescribed prior profits purchase pursuant reason received referred regulations relating resident respect rules sale or exchange Secretary securities share shareholder subdivision subparagraph subsection taxable taxable income taxpayer term thereof tion transfer treated trust United York