Federal Income Taxation of Property and Casualty Insurance Companies

Ernst & Young LLP (Autor)

Buch | Hardcover

526 Seiten

1996
John Wiley & Sons Inc (Verlag)
978-0-471-13030-7 (ISBN)

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This is the first book to address the special rules that apply to the taxation of all property and casualty insurance companies, including life insurance companies with property/casualty insurance operations. It covers the special rules that apply to the taxation of captive insurance companies in addition to the general rules that are usually applicable to a captive insurance company. At the same time, it examines the fact that many healthcare organizations are now considered to be insurance companies and will be taxed as such under all the various healthcare reform proposals. Includes a sample tax return for property and casualty insurance companies, Form 1120PC, and guidance on how to read and review a property and/or casualty company annual report.

ERNST & YOUNG LLP is one of the nation's leading professional services firms, providing tax, assurance, and advisory business services to thousands of individuals as well as domestic and global businesses.

Definition of an Insurance Company.

Property/Casualty Insurance Company Taxable Income.

Alternative Minimum Tax.

Loss Reserves--Basics.

Loss Reserves--Tax Treatment.

Unearned Premiums.

Net Operating Loss Deduction.

Capital Gains and Losses.

Reinsurance.

Accounting Methods.

Blue Cross/Blue Shield and Health Maintenance Organizations.

Alternative Insurance Arrangements.

Mergers and Acquisitions.

International Tax Considerations.

Erscheint lt. Verlag	24.5.1996
Verlagsort	New York
Sprache	englisch
Maße	159 x 235 mm
Gewicht	862 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
Themenwelt	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	0-471-13030-3 / 0471130303
ISBN-13	978-0-471-13030-7 / 9780471130307
Zustand	Neuware