«(II) any deduction under section 832 (b)(4)(A) from the amount of gross premiums written on insurance
contracts during the taxable year for premiums paid for reinsurance, and
Not exact matches
Every person who acquires a life insurance
contract or any interest in a life insurance
contract in a reportable policy sale
during any
taxable year shall make a return for such
taxable year (at such time and in such manner as the Secretary shall prescribe) setting forth --
The fund is required for federal income tax purposes to mark - to - market and recognize as income for each
taxable year its net unrealized gains and losses on certain futures
contracts as of the end of the
year as well as those actually realized
during the
year.
Each fund is required for federal income tax purposes to mark - to - market and recognize as income for each
taxable year its net unrealized gains and losses on certain futures
contracts as of the end of the
year as well as those actually realized
during the
year.