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T3: TAXING TIMES TIDBITS
transaction between a foreign insurance company taxed as a U.S. company by virtue of an election under section 953(d) ... Taxpayer’s U.S. affiliates, that satisfied the criteria for treatment as annuity contracts. Taxpayer’s reinsurance ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance