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THE CURRENT RULES GOVERNING THE TAXATION OF INCOME
MEASUREMENT OF TOTAL TAXABLE INCOME FROM LIFE
ALLOCATION OF TAXABLE INCOME BETWEEN RECIPIENTS
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additions to reserves allocation annuity attributable to policyholders calculate cash surrender value company level credited to policyholders deposits economic income excess excise tax excluded exemption financial institutions future liabilities gain from operations health insurance imputation impute economic income flowing individual level insurance companies insurance contracts insurance in force insurance policies insurance proceeds insurance products insurance services interest rates investment component investment earnings investment income earned level income level premium method loading charges loading expenses measure mutual companies participating policies participating policyholders permanent life insurance policyholder dividends preliminary term method premium payments premiums paid present value rate of return receipts received returns of capital rules savings account single premium special deductions stock companies subject to tax surplus tax liability tax preferences tax purposes tax rate taxable investment income taxation of income TEFRA term insurance term life insurance total premiums total taxable income U.S. Treasury Department underwriting income withdrawals