differential earnings amount
Defined in 1 place of the United States Code.
For purposes of this section, the term “differential earnings amount” means, with respect to any taxable year, an amount equal to the product of—
(A) the life insurance company's average equity base for the taxable year, multiplied by
(B) the differential earnings rate for such taxable year.
For purposes of this section—
Source
- 1994–present26 U.S.C. § 809Internal Revenue Code · Repealed. Pub. L. 108218, title II, 205(a), Apr. 10, 2004, 118 Stat. 610] · for purposes of this section