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  • IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
    IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax ... Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes In ...

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    • Authors: Kevin Owens, Gregory Stephenson
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Separate Account Dividends Received Deduction
    No. 432 at 1401; S. Prt. No. 169 at 524. Looking to TAM 200038008 (June 13, 2000), the submission points ... policyholders. In Atlas Life Insurance Company, 381 U.S. 233 (1965), the Supreme Court found that this proration ...

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    • Authors: Stephen Baker, Gregory Stephenson
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting