http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Discusses tax aspects of single-premium life insurance, and presents legislative proposals to curtail its use as a tax shelter.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.