1
-
4
of
4
results (0.45 seconds)
Sort By:
-
February 2020 issue of Taxing Times
accepted accounting principles (“GAAP”) financials, IFRS financials or the local insurance annual statement ... the entity itself in the active conduct analysis.17 A three-part test must be satisfied for this purpose: ...- Authors: Society of Actuaries
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
-
Taxing Times
payment of a substantial number of future premiums.17 This definition presents interpretative questions ... applies to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after that date ...- Authors: Society of Actuaries
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
-
Investor Control: Will You Know It When You See It?
control rules, Inv. An- nuity, Inc. v. Blumenthal,17 was dismissed by the appellate court due to lack ... Revenue Code of 1986, as amended. 4 144 T.C. No. 17 (June 30, 2015). 5 2003-2 C.B. 347. 6 309 U.S ...- Authors: Ann Cammack, Frederic Gelfond
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
Taxing Times, June 2020
Taxing Times, June 2020 Read the June 2020 issue of Taxing Times published by the Taxation Section. ... the proposed regulations. (See letter, page 19.) 17 The proposed regulations take the position that the ...- Authors: Society of Actuaries
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy