Taxes and the "Inside Build-Up" of Life Insurance : Recent Issues.

Describes tax treatment received by the "inside build-up" of life insurance policies, and briefly discusses issues raised by legislation considered by Congress to repeal the Federal estate tax under which "inside build-up" receives favorable tax treatment.

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], 2001.
Series:	U.S. Congressional Research.
Subjects:	Life insurance. Inheritance and transfer tax. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Describes tax treatment received by the "inside build-up" of life insurance policies, and briefly discusses issues raised by legislation considered by Congress to repeal the Federal estate tax under which "inside build-up" receives favorable tax treatment.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.