41
-
50
of
80
results (0.95 seconds)
Sort By:
-
What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers?
generally applies to legal advice prepared for the primary purpose of aid- ing in anticipation of future litigation ... anticipation of litigation.” Some courts apply a primary purpose test. For example, the Fifth Circuit has ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
The Road to Tax Reform—An Interview with Chairman Dave Camp
been able to achieve a lot in tax, trade, health care, etc., and I wanted to have a chance to try to ... them all forward. I worked a lot on how health care providers are paid by Medicare (Sustain- able Growth ...- Authors: Kristin R Norberg, Dave Camp
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Public Policy
-
From the Editor
From the Editor This editorial highlights the hot topics happening in the tax industry today. ... development of separate account DRD and health care. It will be important to understand any such guidance ...- Authors: Brian King
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
Proposed Regulations Would Deny Reserve Deductions for Certain Captives
Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses proposed ... regulations on intercompany transactions rather than a direct attack on captives themselves. Taxpayers currently ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
ACLI Update - Administration's Fiscal Year 2011 Revenue Proposals Affecting Life Insurance Companies and Products
ACLI Update - Administration's Fiscal Year 2011 Revenue Proposals Affecting Life ... annuitization through exchanges of annuity contracts and direct partial annuitization of an annuity con- tract ...- Authors: Walter Welsh, Mandana Parazad
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
XXX Reserve Funding is Debt for Federal Tax Purposes
and not on the general creditworthiness of the direct writer. In summary, the key to successful XXX ... group’s tax position, in the same manner as if the direct writer had retained the XXX business on its own ...- Authors: Arthur C Schneider, Seth L Rosen
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
-
Deferred Compensation Not Deductible in Unpaid LAE
purposes.21 AN INTERESTING EXCEPTION FOR HEALTH CARE PROVIDERS In TAM 9723005 (Feb. 6, 1997), the IRS ... agreements with various physicians and other health care providers. The taxpayers in- cluded the amounts ...- Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical
-
IRS Proposes Separate Entity Treatment for a Cell
IRS Proposes Separate Entity Treatment for a Cell This article details proposed regulations ... services are performed has the right to control and direct the individual who performs the services, not ...- Authors: Lori J Jones, Janel C Frank
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights
Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation ... other cell or the protected cell company has a direct creditor claim against such cell); and Based ...- Authors: Lynlee C Baker
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
Recent Guidance Involving the Taxation of Life Settlement Transactions
Premiums paid for a life insurance contract by a direct or indirect beneficiary under the contract are ... limitation on the deductibility of premiums by a direct or indirect beneficiary. CONTINUED ON PAGE 34 ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy