taxable income

(a)In the case of an insurance company subject to the tax imposed by section 831, the term “taxable income” means the gross income as defined in subsection (b)(1) less the deductions allowed by subsection (c). (b)In the case of an insurance company subject to the tax imposed by—

Source

26 USC § 832(a)


Scoping language

None: Default is title Scope
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