Comprehensive Tax Reform: Hearings Before the Committee on Ways and Means, House of Representatives, Ninety-ninth Congress, First Session, on the President's Tax Proposals to the Congress for Fairness, Growth, and Simplicity, May 30; June 4, 5, 7, 11, 12, 13, 14, 17, 20, 25, 26, 27; July 8, 9, 10, 11, 12, 17, 19, 22, 25, 26, 29, 30, and 31, 1985 [hearings Held May 30, 1985 Through July 31, 1985].
U.S. Government Printing Office, 1986 - Income tax
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accounting actual additional Administration Administration's allowed American amount annuity Association balance basis believe benefits billion burden capital cash value casualty insurance Chairman changes claims Committee competitive Congress contract contributions corporate cost coverage deduction discounting dividends earned economic effect employees estimated exempt expenses fact Federal foreign funds future going impact imposed increase INDICATED CHANGE individual insurance companies insurance industry interest Internal Internal Revenue Code investment income less letter liability limit lines loss loss reserves major method mutual operating paid payments percent plans policyholders premium present property and casualty proposal protection purchase reasons received reduce reform reinsurance Representative reserves result retirement risk rules savings Services STARK statement substantial surplus TAX RATE taxable income taxation term Thank Treasury underwriting United
Page 6511 - Article 9 do not disturb either the provisions of section 119 (a) (3) of the Internal Revenue Code, relating to source of compensation for labor or personal services, or the provisions of the Internal Revenue Code relating to the taxation of such compensation in the hands of a nonresident individual who is a resident of France.
Page 6309 - General Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984, prepared by the Staff of the Joint Committee on Taxation.
Page 6636 - American Association of community and Junior Colleges American Association of State Colleges and Universities American Council on Education Association of American universities Association of Catholic Colleges and Universities Association of Jesuit Colleges and Universities...
Page 5975 - ... shareholders surplus account" and may be distributed by the life insurance company to its shareholders without further tax consequences. Tax on the remaining 50% of the excess of gain from operations over investment income was intentionally deferred by Congress because "it is difficult, if not impossible, to determine the true income of insurance companies otherwise than by ascertaining over a long period of time the income derived from a contract or block of contracts.
Page 6636 - NATIONAL ASSOCIATION FOR EQUAL OPPORTUNITY IN HIGHER EDUCATION NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES NATIONAL ASSOCIATION OF STATE UNIVERSITIES AND LAND-GRANT COLLEGES...
Page 6291 - In support of this argument, taxpayers made reference to the reports of the Senate Finance Committee and the House Ways and Means Committee...
Page 5983 - ACLI is a trade association representing 627 life insurance companies that, in the aggregate, account for approximately 95 percent of the life insurance in force in the United States, hold 93 percent of the assets of all United States life insurance companies, and hold 97 percent of the assets of all insured pension plans. Many of the members of ACLI also write health insurance. The Health Insurance Association of America, the National Association of Life Underwriters, and the Association for Advanced...
Page 6480 - Holdings: 2900 books; releases of the Financial Accounting Standards Board and the American Institute of Certified Public Accountants; 190 loose-leaf services.
Page 6396 - Insurance is a device for the reduction of the uncertainty of one party called the insured, through the transfer of particular risks to another party, called the insurer, who offers a restoration, at least in part, of economic losses suffered by the insured.