Income tax definition of life insurance and annuity contracts [electronic resource] / Mark E. Griffin, Craig R. Springfield, Bryan W. Keene and Alison R. Peak, Davis and Harman LLP, Washington, DC.

" ... addresses the definition of a life insurance or annuity contract for federal tax purposes. This Portfolio considers when a contract is treated as a life insurance contract for federal tax purposes, including when a contract is subject to the special rules applicable to a life insurance co...

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Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Previous Title:Annuities, life insurance, and long-term care insurance products.
Main Authors: Griffin, Mark E., 1959- (Author), Springfield, Craig R. (Author), Keene, Bryan W. (Author), Peak, Alison R. (Author)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Language:English
Published: [Arlington, Va.] : Tax Management Incorporated, [2018]-
Series:Tax management portfolios ; 528.
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