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Brief for Tax Analysts and Advocates Amicus Curiae
OPINIONS BELOW 2
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50 percent A&H insurance A&H policies A&H premiums A&H reserves accident and health accrual basis taxpayer Alinco American Bankers amount annual statements Arizona assets ceding company commission Commissioner Cong Congress Consumer Life Insurance court of appeals Court of Claims credit accident decision deduction defined earned Economy Finance Corp Fifth Circuit Georgia Credit Georgia Insurance Government's health insurance Helvering income tax infra insurance company insurance reserves required insurance risk Internal Revenue Code Internal Revenue Service issue ment miums National Fidelity non-life paid in advance pany payment Penn Security petition petitioner Petitioner's Pilot and National policyholders premiums paid promissory note qualify quota share reinsurance agreement Reinsurance Treaty required by law reserve ratio respondent rule Section 801 Seventh Circuit Stat statute statutory supra surance tax purposes taxable term life insurance tion transaction Treas Treasury Regulations unearned premium reserve unpaid losses Williams Company writ of certiorari