(DOWNLOAD) "General Life Ins. Co. v. Commissioner of Internal Revenue." by United States Court of Appeals for the Fifth Circuit ~ eBook PDF Kindle ePub Free

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eBook details

• Title: General Life Ins. Co. v. Commissioner of Internal Revenue.
• Author : United States Court of Appeals for the Fifth Circuit
• Release Date : January 08, 1943
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 72 KB

Description

The Tax Court held that petitioner was not a life insurance company within the purview of Sections 201(a) and 202(b) of the Revenue Act of 1936, 26 U.S.C.A. Int. Rev. Code, 201(a), 202(b), and also that the petitioner was not taxable as a mutual insurance company under Section 207 of the Revenue Act of 1936, 26 U.S.C.A. Int. Rev. Code, 207. We are asked to review that holding.

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