What people are saying - Write a review
We haven't found any reviews in the usual places.
Imposition of tax on insurance corporations
31 other sections not shown
Other editions - View all
Common terms and phrases
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