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  • Reflections On Federal Income
    Reflections On Federal Income The Phase 3 tax is the description given to the federal income tax imputable ... amounts withdrawn from the Policyholders Surplus Account maintained under the federal income tax law ...

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    • Authors: Clayton A Cardinal
    • Date: Oct 1972
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Actuary Magazine
    • Topics: Public Policy
  • Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
    Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021 This article examines a recent ... which the IRS concluded that residual value insurance was not insurance for tax purposes. The article ...

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    • Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy