Source: http://taxtv.com/code/00573-USCODE-2011-title26-subtitleA-chap1-subchapL-partIII-sec842/
Timestamp: 2017-11-20 15:29:21
Document Index: 143609294

Matched Legal Cases: ['§842', '§842', '§842', '§5', '§3', '§104', '§1024', '§10242', '§2004', '§7821', '§205', '§2004', '§2004']

IRC §842. Foreign companies carrying on insurance business - TaxTV.com
IRC §842. Foreign companies carrying on insurance business
View related content: IRC §842
(i) the mean of such foreign company’s total insurance liabilities on United States business, and
(1) Coordination with small life insurance company deduction
(2) Reduction in section 881 taxes
(3) Data used in determining domestic asset/liability percentages and domestic investment yields
(2) providing for proper adjustments in succeeding taxable years where the company’s actual net investment income for any taxable year which is effectively connected with the conduct of an insurance business within the United States exceeds the amount required under subsection (b)(1),
(Aug. 16, 1954, ch. 736, 68A Stat. 267; Mar. 13, 1956, ch. 83, §5(5), 70 Stat. 49; Pub. L. 86–69, §3(f)(1), June 25, 1959, 73 Stat. 140; Pub. L. 89–809, title I, §104(i)(1), Nov. 13, 1966, 80 Stat. 1561; Pub. L. 99– 4, title X, §1024(c)(11), Oct. 22, 1986, 100 Stat. 2408; Pub. L. 100–203, title X, §10242(a), Dec. 22, 1987, 101 Stat. 1330–420; Pub. L. 100–647, title II, §2004(q)(2), (3), Nov. 10, 1988, 102 Stat. 3609; Pub. L. 101–239, title VII, §7821(d)(2), Dec. 19, 1989, 103 Stat. 2424; Pub. L. 108–218, title II, §205(b)(6), Apr. 10, 2004, 118 Stat. 610.)
1988—Subsec. (b)(3)(B). Pub. L. 100–647, §2004(q)(2)(A), struck out “held for the production of such income” after “same companies”.
Subsec. (b)(4)(B)(ii). Pub. L. 100–647, §2004(q)(2)(B), struck out “held for the production of investment income” after “United States)”.
1986—Pub. L. 99– 4 struck out reference to part III of this subchapter.
Section 1244 of Pub. L. 99– 4 directed Secretary of the Treasury or his delegate to conduct a study to determine whether United States reinsurance corporations are placed at a significant competitive disadvantage with foreign reinsurance corporations by existing treaties between the United States and foreign countries, and to report before Jan. 1, 1988, the results of such study to Committee on Finance of United States Senate and Committee on Ways and Means of House of Representatives.