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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
sense operating similar to GAAP, statutory and IFRS financial accounting standards. That is, the determination ... In United Fire Insurance Company v. Commissioner,17 the Seventh Circuit, in rejecting the Service argument ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean?
s.smith@ us.pwc.com. MAY 2014 TAXING TIMES | 17 CONTINUED ON PAGE 18 mechanical reading of section ... 817(a) AND (b) TO A NONLIFE COMPANY… | FROM PAGE 17 the temporary difference will reverse in three years ...- Authors: Mark Smith, Charles Miller
- Date: May 2014
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Overview of the Tax Cuts and Jobs Act: Major Changes
statutory reserves, with no cash surrender value floor.17 The life insurance company prora- tion provision ... 2017, H.R. 1628, 115th Cong., 1st Sess. (2017). 17 Chairman’s Mark, section 3703. 18 Chairman’s Mark ...- Authors: Surjya Mitra, Mark Smith, James Kress
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting