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...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2000.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | 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 current rules were first enacted. |
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| 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. |