Legal Analysis of the Treasury Department's Rationale for Its Proposed Method of Taxing the So-Called "Inside Buildup" Under Certain Life Insurance Contracts

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Due process of law.

Income tax.

Life insurance.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1985

Summary:

Explains the concept of "inside buildup" of a reserve under a life insurance contract, and examines the legal implications of Treasury Department proposals for subjecting it to income taxes. Discusses the due process issues involved in taxing the policyholder for income which may never actually be received

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Legal Analysis of the Treasury Department's Rationale for Its Proposed Method of Taxing the So-Called "Inside Buildup" Under Certain Life Insurance Contracts

Publisher Number:

CRS-1985-AML-0086

Access Restriction:

Restricted for use by site license