Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1967 |
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adjusted basis allocated annuity apply beneficiary capital assets capital gains capital loss carryback carryover Code company taxable income computed contracts contributed property corpus decedent December 31 defined in section dends depreciation described in section determined distributable net income distributive share dividends received dividends to policyholders duction election estate investment trust estate or trust exceeds excess expenses gain or loss grantor graph gross income imposed by section included insurance company taxable insurance reserves Internal Revenue Code investment yield loss from operations ment mutual insurance mutual insurance company nership nonresident alien ordinary income paid pany paragraph partner partnership property payment percent premiums provided in section provisions of section real estate investment reinsured sale or exchange section 642 section 809 shareholders Statutory provisions subchapter subparagraph taken into account tax imposed tax-exempt interest taxable years beginning taxpayer term tion trade or business treated tributed trust instrument United