The Captive Insurance Timeline: The Tide Turns for Taxpayers

Autor:	F. Hale Stewart, Beckett G. Cantley
Rok vydání:	2015
Předmět:	Finance Corporate structure business.industry media_common.quotation_subject Timeline Balance sheet Taxpayer Business Payment media_common
Zdroj:	SSRN Electronic Journal.
ISSN:	1556-5068
DOI:	10.2139/ssrn.3858878
Popis:	After several courts held for the IRS in captive insurance cases and denied the deductibility of premium payments, taxpayers started winning. This article discusses how those taxpayer victories validated captive insurance arrangements and showed that a diverse corporate structure could prevent application of the IRS's balance sheet theory.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::7b04a11af468f30fd92bc38c9893abd8 https://doi.org/10.2139/ssrn.3858878 Zobrazit plný text záznamu