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Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
Income of Certain Foreign Insurance Companies This article briefly summarizes the history of the Passive ... provides a detailed description of the PFIC proposed regulations issued in July of 2019. Taxes=Taxation, Offshore ...- 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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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
overview of the Federal Income tax rules in section 382 regarding limitations on the use of losses after ... problems and issues for the insurance industry in proposed regulations under section 382 as summarized ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Planning Ahead: Revenue Procedure Could Help Separate Accounts Comply with Section 817(h) When Investing in a New Type of Mortgage-Backed Securities
with Section 817(h) When Investing in a New Type of Mortgage-Backed Securities Description * This article ... article summarizes Rev. Proc. 2018-54, in which the IRS provides for a new elective procedure that is ...- Authors: John Adney, Bryan W Keene
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Pensions & Retirement