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IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
receipt doctrine inap- plicable, and Nesbitt v. Comm’r.,17 concluding that the con- structive receipt doctrine ... to an insured’s age 115. 16 39 T.C. 1055 (1963). 17 43 T.C. 629 (1965). 18 It appears that, based ...- Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy