...return for such fund, but the income therefrom shall be included in the return of the corporation. tation of net income. Net income must be computed with respect to a fixed corporation is authorized and intends to carry on, the character of the business actually done in the...

...return for such fund, but the income therefrom shall be included in the return of the corporation. Though its name, charter powers and subjection to...are significant in determining the business which a corporation is authorized and intends to carry on, the character of the ousiness actually done in the...

...Corporation $8,665. Article 1001-7 of Regulations 94 is amended by adding at the end thereof the following: Though its name, charter powers, and subjection to...are significant in determining the business which a corporation is authorized and intends to carry on, the character of the business actually done in the...

...company (as defined in section 80 Ha) and paragraph (b) oi this section): (a) Insurance company. (1) The term insurance company means a company whose primary...its name, charter powers, and subjection to State insur ance laws are significant in determining the business which a company is authorized and intends...

...and paragraph (b) of this section): (a) Insurance company. (1) The term "insurance company" means i company whose primary and predominant business activity...the reinsuring of risks underwritten by insurance com panics. Thus, though its name, charter powers, and subjection to State insurance laws are significant...

...company (as defined in section 801 (a) and paragraph (b) of this section) : (a) Insurance company. (1) The term "insurance company" means a company whose...taxable year is the issuing of insurance or annuity contracte or the reinsuring of risks underwritten by insurance companies. Thus, though its name, charter...

...return for such fund, but the income therefrom shall be included in the return of the corporation. (2) Though its name, charter powers, and subjection to...are significant in determining the business which a corporation is authorized and intends to carry on, the character of the business actually done in the...

...company (as defined in section 801(a) and paragraph (b) of this section): (a) Insurance company. (1) The term insurance company means a company whose primary...predominant business activity during the taxable year 1« the issuing of insurance or annuity contracts or the reinsuring of risks underwritten by insurance...

...though the primary and predominant business activity of such corporation during the taxable year is not the issuing of insurance or annuity contracts or the...reinsuring of risks underwritten by insurance companies. (b) Income from insurance of United States risks by noninsurance company. For purposes of paragraph...

...but the income therefrom shall be Included in the return of the corporation. (2) Though its naine, charter powers, and subjection to State insurance...are significant in determining the business which a corporation is authorized and intends to carry on, the character of the business actually done in the...