Life/Non-Life Consolidated Returns : A Proposal To Allow A Property/Casualty Insurer's Tax Loss To Be Offset In Full Against An Affiliated Life Insurer's Taxable Income.

Examines S. 1933, to allow life insurance companies to file consolidated income tax returns with non-life companies who are members of the same affiliated group of corporations. Reviews current law; provides a brief legislative history; and examines the tax treatment of insurers in 1976, when the cu...

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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], 2000.
Series:	U.S. Congressional Research.
Subjects:	Corporations > Taxation. Income tax. Insurance companies. Electronic books.
Online Access:	Connect to the full text of this electronic book