 | United States - 1964 - 1098 pagini
...the net long-term capital gain of any life insurance company exceeds the net shortterm capital loss, then, in lieu of the tax imposed by paragraph (1), there is hereby imposed a tax (if such tax is less than the tax imposed by such paragraph) which shall consist of the sum of — (A) a partial... | |
 | 1979 - 580 pagini
...paragraph (1). there Is hereby imposed a tax (If such tax Is less than the tax Imposed by such paragraph) which shall consist of the sum of— (A) A partial...tax, computed as provided by paragraph (1), on the life insurance company taxable income determined by reducing the taxable investment income, and the... | |
 | 1967 - 408 pagini
...paragraph (1), there is hereby Imposed a tax (if such tax is less than the tax imposed by such paragraph) which shall consist of the sum of — (A) A partial...tax, computed as provided by paragraph ( 1 ) , on the life insurance company taxable income determined by reducing the taxable investment income, and the... | |
 | 1977 - 568 pagini
...the net long-term capital gain of any life insurance company exceeds the net short-term capital loss, then, in lieu of the tax imposed by paragraph (1), there is hereby imposed a tax (if such tax is less than the tax imposed by such paragraph) which shall consist of the sum of— (A) A partial... | |
 | 1976 - 536 pagini
...the net long-term capital gain of any life Insurance company exceeds the net snort-term capital loss, then, In lieu of the tax Imposed by paragraph (1), there Is hereby Imposed a tax (If such tax Is less than the tax Imposed by such paragraph) which shall consist of the sum of — (A) A partial... | |
 | 1970 - 438 pagini
...the net long-term capital gain of any life insurance company exceeds the net short-term capital loss, then, in lieu of the tax imposed by paragraph (1), there is hereby imposed a tax (1f such tax is less than the tax imposed by such paragraph) which shall consist of the sum of —... | |
 | 1973 - 444 pagini
...gain of any life Insurance company exceeds the net short-term capital loss, then, in lieu §1.802-2 •of the tax Imposed by paragraph (1), there is hereby Imposed a tax (If such tax Is less than the tax imposed by such paragraph) •which shall consist of the sum of — (A) A... | |
 | United States. Internal Revenue Service - 1967 - 1388 pagini
...paragraph (1), there is hereby imposed a tax (if such tax is lees than the tax imposed by such paragraph) which shall consist of the sum of — (A) A partial...tax, computed as provided by paragraph (1), on the life insurance company taxable income determined by reducing the taxable investment income, and the... | |
 | United States. Internal Revenue Service - 1963 - 1402 pagini
...net long-term capital gain of any lif<> insurance company exceeds the net short-term capital loss, then, in lieu of the tax imposed by paragraph (1), there is hereby imposed a tax (if such tax is less than the tax imposed by such paragraph) which shall consist of the sum of — (A) a partial... | |
 | United States. Congress. Senate - 1964 - 922 pagini
...allowed a deduction under section 1202, then, in lieu of the tax imposed by sections 1 and 511(b), ration, the Tennessee Valley Authority, and the Delaware River Basin Commiss such sections) which shall consist of the sum of— "' (1) a partial tax computed on the taxable Income... | |
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December 31, 1961, the net long-term capital gain of any life insurance company exceeds the net short-term capital loss, then, in lieu of the tax imposed by paragraph (1), there is hereby imposed a tax (if such tax is less than the tax imposed by... 
