Taxation of Life Insurance Companies : Policyholder Dividends and Section 809.

Describes the problems surrounding taxation of policyholder-owned, "mutual" life insurance companies versus those that are owned by stockholders. Explains how Section 809 of the Internal Revenue Code measures income of mutual companies, problems of equating mutual and stock company income...

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Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1995-1996.
Series:	U.S. Congressional Research.
Subjects:	United States. > Laws, etc. (Statutes of the United States) Income tax. Life insurance. Electronic books.
Online Access:	Connect to the full text of this electronic book