Final Report to the Congress on Life Insurance Company Taxation

摘要

Table of contents: Introduction and summary; Summary of prior and current law taxation of life insurance companies; Analysis of the revenue effects of changes in the taxation of life insurance companies under the deficit reduction act of 1984; Analysis of the differential taxation of stock and mutual life insurance companies; Policy options for improving life insurance company taxation; Appendix A: Data source and methodology; Appendix B: Calculation of true-up under section 809; Appendix C: Mutual and stock segment earnings rates; Bibliography.