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  • Certain Inequities in the Life Insurance Company Income Tax of 1959
    term 'insurance company' means a company whose primary and predominant business activity during the taxable ... insurance subsidiaries to repay loans. This is a direct result of the difficulty of paying profits from ...

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    • Authors: James E Kilmer, Peter W Plumley, Application Administrator
    • Date: Oct 1976
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
  • The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
    213, holding that certain reserves for long-term care insurance contracts are life insurance reserves ... standard mortality or morbidity tables for long-term care insurance, so that, as the IRS’s ruling recognizes ...

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    • Authors: Application Administrator, Joseph F McKeever
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy