Description: This is a discussion about 1959 Act dealing with federal income tax on life insurance companies. Specific topics include: A. Impact the new tax law has had on: i the investment policies of individual companies, ii company accounting systems and procedures, iii actuarial bases for new contracts? B. What principles have been followed in allocating the federal income tax among the annual statement lines of business? How is the assessment to a line of business with a loss from operations established? Is the tax on the interest on surplus allocated on some general basis or with regard to the relative contributions of the different lines to the accumulated surplus? C. How is the tax taken into account in asset share tests and dividend scale determinations?

Description: This panel discusses Canadian income tax. From Transactions of Society of Actuaries 1969, Vol. 21, Pt. 2, No. 59 AB.

Description: This discussion at the SOA 1968 Philadelphia and Los Angeles Regional Meetings focuses on federal income tax questions including recent rulings, company organization around tax work, the role of actuaries, and Canadian developments.

Description: Discusses reasons for recent extensive industry changes in premium rates and expected trends, merits of different types of federal income tax treatment in financial statements, and discussion of merits of proposed state regulations regarding classification and allocation of income and expenses.

Description: This session at the SOA 1962 Jacksonville Regional Meeting is a discussion about federal income tax topics for smaller companies.

Description: This discussion at an SOA 1968 Regional Meeting focuses on federal income tax questions including recent rulings, company organization around tax work, the role of actuaries, and Canadian developments.

Description: This is a discussion about the United States Federal Income Tax. From Transactions of Society of Actuaries 1969, Vol. 21. Pt. 2, No. 59