Plaintiff, a stock life insurance company, brings this action to recover from the defendant an amount alleged to have been erroneously assessed and collected from it as income taxes for the year 1926. The controversy concerns the construction and application of section 245 of the Revenue Act of 1926 (44 Stat. 9, 47, 26 USCA § 1004 (a) (1, 2). That section, so far as it is involved here, is:
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