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  • The Demise of Sections 809 and 815
    REVIEW 31 (January 2001). MAY 2006 327 industry.17 Moreover, the enactment of the Gramm- Leach-Bliley ... Will Congress turn to these provisions next? 3 17 In 2003, stock life insurance companies held approximately ...

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    • Authors: William B Harman, Douglas N Hertz, Bryan W Keene
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Taxing Times, May 2006, Volume 2, Issue No. 1
    calculations are subject to review by IRS audi- tors. 17 Since life insurers, like other taxpayers, are required ... use statutory reserve amounts for tax purposes). 17 For example, the calculation of the section 415 limits ...

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    • Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
    • Date: May 2006
    • Publication Name: Taxing Times
  • United States Federal Income Tax
    Decided (Western National) includable in assets. 17. Whether home office property is includable in assets ... have lost, and by the cases. My items 10-13 and 15-17 indicate a number of issues that we have lost or ...

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    • Authors: Charles M Beardsley, Albert Gubar, Gilbert W Hart, William B Harman, John C Fraser, Paul T Harkness
    • Date: Apr 1969
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting