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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.

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ProQuest Congressional Research Digital Collection: Part A (1830-2003) Available online

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Format:
Book
Government document
Author/Creator:
Library of Congress. Congressional Research Service.
Language:
English
Subjects (All):
Corporations--Taxation.
Corporations.
Income tax.
Insurance companies.
Physical Description:
1 online resource (10 pages) : digital, PDF file
monochrome
Place of Publication:
[Place of publication not identified] : [publisher not identified], 2000.
System Details:
System requirements: PDF reader software.
text file
PDF
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.
Notes:
CRS Report.
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.
Other Format:
Microfiche version: Library of Congress. Congressional Research Service. 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
Access Restriction:
Restricted for use by site license.

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