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  • The Open Transaction Doctrine Applies to the Sale of Stock of a Demutualized Life Insurer in Fisher, But Should It?
    The Open Transaction Doctrine Applies to the Sale of Stock of a Demutualized Life Insurer in Fisher, ... discussion of the Open Transaction Doctrine and how it was applied to prevent current inclusion of taxable ...

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    • Authors: Emanuel Burnstein
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • tax-2015-vol-11-iss3-letter-from-editor
    letter to the editor regarding the October 2014 Taxing Times supplement on the Camp proposals on the taxation ... taxation of life insurance companies. Product Administration=Policy Administration;Taxes=Taxation 6442464345 ...

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    • Authors: Emanuel Burnstein
    • Date: Oct 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting