§ 316 Dividend defined
§ 501 Exemption from tax on corporations, certain trusts, etc.
§ 594 Alternative tax for mutual savings banks conducting life insurance business
§ 832 Insurance company taxable income
§ 834 Determination of taxable investment income
§ 841 Credit for foreign taxes
§ 842 Foreign companies carrying on insurance business
§ 843 Annual accounting period
- Enacted § 843