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  • Taxing Times, September 2006, Volume 2, Issue No. 2
    TIMES VOL. 2 ISSUE 2 SEPTEMBER 2006 Last year the Internal Revenue Service(IRS) issued two private ... that involved the meaning of the term “cash surrender value” as used in section 7702 of the Internal Revenue ...

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    • Authors: Barbara Gold, Brian King, Craig R Springfield, Peter Winslow, Samuel A Mitchell, Lori J Jones, Gregory Stephenson
    • Date: Sep 2006
    • Publication Name: Taxing Times
  • IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
    for Tax Purposes In TAM 201149021, the Internal Revenue Service (the “Service”) National Office has ruled ... contract that insures against a decline in market value of assets leased to third parties is not an insurance ...

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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
    Separate Account Dividends Received Deduction Status update on the Separate Account Dividends ... Account Dividends Received Deduction Status update on the Separate Account Dividends Received Deduction, SADRD ...

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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