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Reinsurance Ceding Commissions : An Analysis of Colonial American Life v. Commissioner.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- United States. Laws, etc. (Statutes of the United States).
- United States.
- Insurance.
- Judge-made law.
- Physical Description:
- 1 online resource (36 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1989.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Explains the Supreme Court's decision that so-called ceding commissions in indemnity reinsurance transactions may not be deducted in full for the taxable year in which they are incurred but must be capitalized and amortized over the life of the indemnity reinsurance agreement.
- Notes:
- CRS Report.
- 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.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Reinsurance Ceding Commissions
- Access Restriction:
- Restricted for use by site license.
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