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Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
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: Jay Riback, Jean Baxley
- Date: Feb 2020
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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IRS’s Proposed LRD Rules for Nonlife Reserves are Out
of not more than seventeen and one- half years.”17 The choice of maturity range was unanticipated by ... taxpayer comments on this issue in Rev. Proc. 2003- 17, and commenters expressed a desire for the IRS to ...- Authors: Jay Riback
- Date: Mar 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance