Federal Income Taxation of Insurance Companies

Federal Income Taxation of Insurance Companies, Third edition, provides a comprehensive analysis of life and nonlife insurance company taxation, including corporate tax issues specific to insurance companies. The new edition addresses related provisions of the Affordable Care Act and other recent developments. Seasoned insurance tax practitioners can decrease their research burden by using it as a quick reference to cases and rulings that support carefully reasoned positions on difficult insurance company tax issues. Students and tax practitioners who are new to insurance company taxation will find it to be an especially helpful resource when they research insurance company tax issues.