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  • Federal Income Tax
    type business, amounts needed under insurance and annuity contracts not involving life or health contingencies ... other amounts held at interest under insurance or annuity contracts, advance premium and premium deposit ...

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    • Authors: Stephen D Bickel, Douglas N Hertz, Walter Juncker, Lynn C Miller, Earlon L Milbrath, Thomas E Skillman
    • Date: May 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting