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生命保険会社に対する連邦所得税 第2版

Federal Income Taxation of Life Insurance Companies, 2nd Edition

Richard S. Antes, Robert D. Griffith et al.

3 vols. Looseleaf. 1983 to date.(追録年1回)

Matthew Bender. ISBN: 9780820516936

¥390,603

在庫あり

生命保険会社に適用される租税規定を包括的に分析。内国歳入庁(IRS)および財務省規則、通達等の資料も収録。

【主な内容】

生命保険会社および保険準備金の定義/生命保険会社税制/繰越損失控除/キャピタル・ゲインおよびロス/再保険/会計手法/連結申告/企業再編/保険会社取得への課税/保険契約者への課税/新商品/タックス・プランニング 等

【Table of Contents】

Part I OVERVIEW AND HISTORY

Ch.1 Introduction

Ch.2 Overview of Life Insurance Company Taxation

Ch.3 History of the Taxation of Life Insurance Companies

Part II DEFINITION OF A LIFE INSURANCE COMPANY AND LIFE INSURANCE RESERVES

Ch.4 Definition of a Life Insurance Company

Ch.5 Life Insurance Reserves - Basics

Ch.6 Life Insurance Reserves - Tax Treatment

Ch.6A Computation of Tax Reserves

Part III SYSTEM OF TAXATION OF LIFE INSURANCE COMPANIES

Ch.7 Tax Rates and Tax Credits

Ch.8 Life Insurance Company Taxable Income

Ch.9 Small Life Insurance Company Deductions

Ch.9A Differential Earnings Amount for Mutual Life Insurance Companies

Ch.10 Proration

Ch.11 Shareholders and Policyholders Surplus Accounts (Phase III)

Part IV SPECIAL AREAS IN TAXATION OF LIFE INSURANCE COMPANIES

Ch.12 Operations Loss Deduction

Ch.13 Capital Gains and Losses

Ch.14 Reinsurance

Ch.15 Accounting Methods

Ch.16 Consolidated Returns

Ch.17 Variable Contracts and Separate Accounts

Ch.18 Taxation of Foreign Life Insurance Companies and Foreign Branches of U.S. Life Insurance Companies

Ch.19 (Reserved)

Part V CORPORATE REORGANIZATIONS INVOLVING LIFE INSURANCE COMPANIES

Ch.20 Corporate Reorganizations - Overview

Ch.21 Acquisitive Reorganizations

Ch.22 Type D Reorganizations and Corporate Divisions

Ch.23 Type E and Type F Reorganizations

Ch.24 Save the Charter Transactions

Ch.25 Corporate Formations

Ch.26 Holding Company Formation and Termination

Ch.27 Carryovers in Tax-Free Reorganizations

Ch.28 (Reserved)

Ch.29 (Reserved)

Part VI TAXABLE ACQUISITIONS OF LIFE INSURANCE COMPANIES

Ch.30 General Considerations in Taxable Acquisition of Life Insurance Company

Ch.31 IRC Sections 338 and 338(h)(10) Elections

Ch.32 - 45 (Reserved)

Part VII TAXATION OF POLICYHOLDER

Ch.46 Life Insurance Contracts and Policyholder Taxation

Ch.47 Annuities and Policyholder Taxation

Part VIII NEW PRODUCTS

Ch.48 Recent Developments in Life Insurance Products

Ch.49 (Reserved)

Part IX REPEALED LAW

Ch.50 Taxable Investment Income (Phase I) and Gain or Loss From Operations (Phase II) Under the 1959 Act

Ch.51 Consolidated Returns (Old Law)

Glossary

App.I Revenue Rulings

App.II Revenue Procedures

App.III Letter Rulings