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IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves
Reserves Discusses the CCA 201939003 and the conclusions that were made and the impacts it has on a ... taxpayer's ability to make an election for determining the interest rate used to compute tax-deductible life ...- Authors: Brien Alvino, Mark Smith
- Date: Feb 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance