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Author: Ernst & Young LLP Publisher: John Wiley & Sons ISBN: 9780471130307 Category : Business & Economics Languages : en Pages : 548
Book Description
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.
Author: Ernst & Young LLP Publisher: John Wiley & Sons ISBN: 9780471130307 Category : Business & Economics Languages : en Pages : 548
Book Description
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.
Author: Sean Mooney Publisher: University Press of Amer ISBN: 9780932387271 Category : Business & Economics Languages : en Pages : 103
Book Description
A concise but comprehensive introduction to the principles behind the statutory accounting system prescribed by state insurance regulations and used by insurance companies. Basic Concepts describes the flow of revenue and expenses in a property/casualty insurance company, analyzes the Annual Statement, examines liabilities (specifically, unearned premium, estimated loss, and loss expense reserves) and insurance company assets (stocks and bonds, real estate, mortgages, collateral loans), discusses security exchange organizations, and presents industry totals for a number of pages of the Annual Statement. The book demonstrates the fundamental fiduciary nature of the insurance business. Contents: Introduction; Elements of P/C Insurance Accounting; Liabilities and Surplus; Assets; Income Statements; Federal Taxation; Other Financial Reports.
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures Publisher: ISBN: Category : Corporations Languages : en Pages : 298
Author: F. Hale Stewart Publisher: iUniverse ISBN: 1491750146 Category : Business & Economics Languages : en Pages : 225
Book Description
This is the first book on captive insurance which informs the reader whether or not he should form a captive insurance company, how to run it along with an explanation of the tax issues associated with running a property and casualty insurance company. In addition, the reader is taken through an entire case law history of captive insurance to better enable him to understand the issues related to forming a captive insurance company. New with this edition is a lengthy section by Beckett G. Cantley addressing special IRS considerations about which the captive owner and/or practitioner should be aware. These include the applicability of certain judicial and statutory anti-avoidance doctrines applied by the IRS and courts to disallow certain tax benefits associated with captive transactions that exploit the Internal Revenue Code in a manner not intended or contemplated by Congress.
Author: Ernst & Young LLP
Author: Ernst & Young LLP
Author: United States. General Accounting Office
Author: United States. General Accounting Office
Author: United States. General Accounting Office
Author: Sean Mooney
Author: United States. Congress. Joint Committee on Taxation
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Author: 
Author: 
Author: F. Hale Stewart