North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38-19
Gross income of life insurance companies
Official textlegis.nd.govlast amended
Repealed by S.L. 1967, ch. 446, § 8.
Amendment history
S.L. 1967, ch. 446, § 8
Source: view the official PDF
In this chapter (40 sections)
- 57-38-06.1 · Exemptions for nonresident individual
- 57-38-07 · Tax imposed on fiduciaries - Charge against estate or trust
- 57-38-07.1 · Taxation of two or more member limited liability companies
- 57-38-07.2 · Taxation of single-member limited liability companies
- 57-38-08 · Partnerships not subject to tax
- 57-38-09 · Exempt organizations
- 57-38-09.1 · Organizations exempt from income tax - File return
- 57-38-10 · Allocation and apportionment of partnership income
- 57-38-11 · Annual tax on corporations
- 57-38-12 · Allocation of corporation income
- 57-38-13 · General provisions related to allocation of corporation…
- 57-38-14 · General provisions relating to corporate income
- 57-38-15 · Basis for determining gain or loss
- 57-38-15.1 · Capital gains and losses
- 57-38-15.2 · No capital gain recognized on property involuntarily…
- 57-38-15.3 · Gain or loss not recognized on certain exchanges
- 57-38-16 · Inventory - Use under direction of tax commissioner
- 57-38-17 · Gross income defined
- 57-38-17.1 · Income from back pay - Limitation of tax - Definition
- 57-38-18 · Items not included in gross income
- 57-38-19 · Gross income of life insurance companies
- 57-38-20 · Basis of return of net income
- 57-38-21 · Net income defined - Computation
- 57-38-22 · Deductions allowed
- 57-38-22.1 · Deductions - Individuals
- 57-38-23 · Items not deductible
- 57-38-24 · Net losses - Meaning - Exceptions
- 57-38-25 · Net loss as a deduction
- 57-38-26 · Exemption for individuals
- 57-38-27 · Exemption for fiduciaries
- 57-38-28 · Time for fixing exemption status
- 57-38-29 · Optional method of computing tax
- 57-38-29.1 · Energy cost relief credit
- 57-38-29.2 · Credit for premiums for long-term care insurance coverage
- 57-38-30 · Imposition and rate of tax on corporations
- 57-38-30.1 · Corporate tax credit for new industry
- 57-38-30.2 · Surtax on income
- 57-38-30.3 · Individual, estate, and trust income tax
- 57-38-30.4 · Income tax credit for comprehensive health association…
- 57-38-30.5 · Income tax credit for research and experimental…