391
-
400
of
400
results (0.63 seconds)
Sort By:
-
Tax Aspects of Nonperforming Assets
Tax Aspects of Nonperforming Assets Comparison of statutory and tax accounting rules in treatment ... 9 In Cottage Savings Ass’n v. United States, 499 U.S. 554 (1991), the Supreme Court held that a material ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
IRS Issues Notice 2011-02 in Connection with the New $500,000 Compensation Deduction Limit
IRS Issues Notice 2011-02 in Connection with the New $500,000 Compensation Deduction Limit Discusses Notice 2011-02 ... Issue 2 mAy 2011 TAXING TIMES | 37 S ection 162(m)(6) of the Internal Revenue Code (the ...- Authors: Daniel Stringham
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- 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
-
Rev. Proc. 2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm?
addition, the Request must describe what “defect[s]” caused the inadvertent MECs’ failure to comply ... states that the Taxpayer agrees “[t]o bring Contract[s] for which the testing period (as defined in Sec ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
-
Proration for Segregated Asset Accounts – Part Two
Proration for Segregated Asset Accounts – Part Two Update to initial article in Sept. 2007 issue, ... 432 (Part 2), 98th Cong., 2d Sess. 1420 (1984); S. Prt. Rep. No. 169 (Vol.I), 98th Cong., 2d Sess.- Authors: Susan Hotine
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
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
-
IRS to Rule on the Meaning of Statutory Reserves
IRS to Rule on the Meaning of Statutory Reserves Discusses the meaning of statutory reserves with ... to determine statutory reserves. I.R.C. § 816. S. Prt. 98-169, 98th Cong., 2d Sess., Vol. I (1984); ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009
SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009 SSAP 10R supersedes Statement ... taxable or deductible amounts in some future year(s). However, differences be- tween SSAP 10 and FAS 109 ...- Authors: Thomas E Barber, Kelly Brucato
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting
-
Taxing Times Supplement, September 2008
already occurred.” United States v. Patryas, 303 U.S. 341, 345 (1938). the position that a contract of ... contract. See Merchants Mutual Ins. Co. v. Lyman, 82 U.S. 664, 21 L. Ed. 246, 247 (1872), where the Supreme ...- Authors: Society of Actuaries
- Date: Sep 2008
- Publication Name: Taxing Times
-
Fortuity, Or Not Fortuity … That Is the Question
already occurred.” United States v. Patryas, 303 U.S. 341, 345 (1938). the position that a contract of ... contract. See Merchants Mutual Ins. Co. v. Lyman, 82 U.S. 664, 21 L. Ed. 246, 247 (1872), where the Supreme ...- Authors: Frederic Gelfond
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting