121
-
130
of
130
results (0.53 seconds)
Sort By:
-
History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements
History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses ... “corridor” death benefits as required by section 7702’s minimum death benefit require- ment; and 4. Term ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
From the Editor
From the Editor A look back on the 25th anniversary of the 1984 Tax Act DEFRA and newly proposed ... TAXING TIMES SEPTEMBER 2009 By Brian G. King T I M E S Facts and opinions contained herein are the sole ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
The Mystery of PLR 201006002
The Mystery of PLR 201006002 An explanation of the reasons why the IRS should rule on the ... transfer of a liability. Section 358(h) was enacted in 2000 in response to the “Son of Boss” transactions.- Authors: Julie V Goosman, Lori J Jones
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
-
Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights
Internal Revenue Code. In Helvering v. LeGierse, 312 U.S. 531, 539 (1941), the Supreme Court addressed ... Note 2. 8 Id. 9 Paulsen v. Commissioner, 469 U.S. 131, 138 (1985); Himmel v. Commissioner, 338 F.2d ...- Authors: Lynlee C Baker
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
Highlights of the Recent Guidance on Insurance Company Acquisitions
policy acquisition expens- es on life insurance and annuity contracts. The exist- ing rules in Treas. Reg. ... company’s reinsurance of liabilities under life, annuity and noncancellable acci- dent and health contracts ...- Authors: Lori J Jones
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Editorial - Income Tax Simplification
Editorial - Income Tax Simplification In the environment of discussions about simplifying the tax code ... Actuary 800 First Avenue North, Apt. 21 DAVID S. WILLIAMS Seattle, WA 98109 JOSEPH W.S. YAU Tel: ...- Authors: Charles L. Trowbridge
- Date: Jan 1985
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Public Policy
-
Federal Income Tax Decisions In Two Cases
Federal Income Tax Decisions In Two Cases Recap of two summer 1967 tax court decisions stemming ... Pedoe Some time ago, presenting a paper on mortality trends, I quoted the well- known Psalm 90 verse ...- Authors: George Davis
- Date: Oct 1967
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Public Policy
-
IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
10 See I.r.C. § 7701(o)(1)(a) and (B). 11 293 U.s. 465, 469 (1935) (citations omitted). 12 See, e ... 10 See I.r.C. § 7701(o)(1)(a) and (B). 11 293 U.s. 465, 469 (1935) (citations omitted). 12 See, e ...- Authors: Samuel A Mitchell
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
The Actuary Vol. 20, No. 10 Taxation of Life Insurance Company Products
The Actuary Vol. 20, No. 10 Taxation of Life Insurance Company Products Article from The Actuary, ... responsible for continuing the large amount mortality study initially produced by the Equitable Society ...- Authors: Richard Minck, Stephen W Kraus
- Date: Dec 1986
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Public Policy
-
Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business
Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates ... course of business.” See, e.g., Deputy v. DuPont, 308 U.S. 488 (1940). 7) See also LTR 94-41-021 (same representation ...- Authors: Michael A Bell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy; Reinsurance>Life reinsurance