...regulations to be prescribed by the commissioner with the approval of the secretary. In the сяве of leases the deductions allowed by this paragraph...equitably apportioned between the lessor and lessee; (9) In the case of insurance companies (other than liïe insurance companies), in addition to the above...

...allowed as deductions: ***** (o) Charitable and other contributions. — In the case of an individual, contributions or gifts made within the taxable year to or for the use of : ***** (4) posts or organizations of war veterans, or auxiliary units or societies of any such posts...

...subparagraph (o) we read: (o) Charitable and other contributions. — In the case of an individual, contributions or gifts made within the taxable year to or for the use of: Going down to the second paragraph we read, in part: (2) a corporation or trust or community chest,...

...CONTRIBUTIONS BY CORPORATIONS. — i the case of a corporation, contributions or gifts payment of which is made within the taxable year to or for the use of a domestic corporation, or domestic trust, or domestic community chest, fund, or foundation, organized...

...law corresponding to either of such sections. (2) In lieu of the deduction allowed by section 23 (q), contributions or gifts made within the taxable year to or for the use of donees described in section 23 (q) for the purposes therein specified, to an amount which does not...

...CONTRIBUTIONS BY CORPORATIONS. — In the case of a corporation, contributions or gifts payment of which is made within the taxable year to or for the use of a domestic corporation, or domestic trust, or domestic community chest, fund, or foundation, organized...

...corresponding to either of such sections. "(2) 1n lieu of the deduction allowed by section 23 (q), contributions or gifts made within the taxable year to or for the use of donees described in section 23 (q) for the purposes therein specified, to an amount which does not...

...contributions by corporations. In the case of a corporation, contributions or gifts payment of which Is made within the taxable year to or for the use of a corporation, trust, or community chest, fund, or foundation, created or organized in the United States...

...contributions by corporations. — In the case of a corporation, contributions or gifts payment of which is made within the taxable year to or for the use of a domestic corporation, or domestic trust, or domestic community chest, fund, or foundation, organized...

...reasonable allowance in all the above cases to be made under rulea and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...shall be equitably apportioned between the lessor and (10) In the case of insurance companies, in addition to the above: (a) The net addition required by...