Increase for interest. A reserve shall be increased each taxable year by an amount equal to the amount of interest which would have been earned dur- ing such taxable year on the opening balance of such reserve for such taxable year if such interest were computed—
Appears in 3 contracts
Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov
Increase for interest. A reserve shall be increased each taxable year by an amount equal to the amount of interest which would have been earned dur- ing such taxable year on the opening balance of such reserve for such taxable year if such interest were computed—dur-
Appears in 1 contract
Samples: www.govinfo.gov
