Federal Taxation of Life Insurance Companies, Volume 2M. Bender, 1971 - Life insurance |
Other editions - View all
Common terms and phrases
adjusted basis annuity contracts apply beginning after December capital loss carryback carryover coinsurance Comm'r company taxable income corporation current earnings rate December 31 defined in section described in section determined discount dividends received dividends to policyholders election exceeds excess foreign tax credit gain from operations gain or loss gross investment income House bill included income tax insurance company taxable insurance reserves Internal Revenue Code Internal Revenue Service investment expenses investment yield long-term capital gain loss from operations ment mortgage mortgage loans mutual insurance mutual insurance company normal tax pany paragraph pension plan reserves percent policyholders surplus account premiums protection against loss provided in section qualify regulations reinsured respect Schedule section 809 segregated asset accounts subchapter subparagraph subsection subtracted surtax taken into account tax imposed tax-exempt interest taxable investment income taxable year 1958 taxable years beginning term life insurance tion underwriting income variable annuity