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  • Canadian Income Tax
    which is payable by the companies in lieu of a direct tax on policyholders, will be passed on to policyholders ... considered inequitable. Policyholders do not have direct and immediate access to investment income that ...

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    • Authors: William H Burling, H Edward Harland, J Craig Davidson, George C Campbell
    • Date: Oct 1969
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Federal Income Tax Topics
    Federal Income Tax Topics This session at the SOA 1962 Jacksonville Regional Meeting is a ... examiners and revenue agents. The one group places primary emphasis on admitted assets and liabilities, and ...

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    • Authors: Gene P Archer, Herald H Hughes, James A Livingston
    • Date: May 1962
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Federal Income Tax
    for the in- crease in loading, and there is no direct analogy to this in tax accrual accounting. Many ... of this ex- pense. I wonder if anybody would care to comment on that particular issue. CHAIRMAN ...

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    • Authors: Ralph J Eckert, Thurston P Farmer, Rea B Hayes, John W Paddon, E Brian Staub, Charles F B Richardson, Dale R Gustafson, George H Davis, Charles W. Southern, Lloyd J Brown
    • Date: May 1968
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Federal Income Tax
    Federal Income Tax This discussion examines Federal Income Tax and pertaining issues. ... country will not con- tribute to Phase I and 2 in direct proportion to the over-all Phase 1 and 2 calculations ...

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    • Authors: Richard M Fridley, Walter S Dewar
    • Date: May 1960
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Certain Inequities in the Life Insurance Company Income Tax of 1959
    term 'insurance company' means a company whose primary and predominant business activity during the taxable ... insurance subsidiaries to repay loans. This is a direct result of the difficulty of paying profits from ...

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    • Authors: James E Kilmer, Peter W Plumley, Application Administrator
    • Date: Oct 1976
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
  • United States Federal Income Tax
    or refunds by lines of business does not have a direct bearing on the current annual statement. However ... apart from all the other lines of business. The primary disadvantage mentioned for the separate company ...

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    • Authors: Charles M Beardsley, Albert Gubar, Gilbert W Hart, William B Harman, John C Fraser, Paul T Harkness
    • Date: Apr 1969
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting