Taxes

Taxes

Pete Stark, 

 

1981 GAO Billions of Dollars Are Involved in Taxation of the Life Insurance Industry–Some Corrections in the Law Are Needed 242p
1982 GAO Modified Coinsurance Used to Reduce Taxes 9 pages
1982 JCT General Explanation of the Revenue Provisions TEFRA jcs-38-82 
1984 GOV Tax Treatment of Life Insurance Products and Policyholders HRG98-790 WORDS and CONCEPTS
818(C), ModCo, Guideline Level Premium, Guideline Single Premium, MEC, TEFRA, DEFRA, CVAT, GPT, 7702, 101, Corridor, Resources
Life Insurance and Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A, Second Edition -Chris DesRochers, John T. Adney, Brian King and Craig Springfield. 2015

§7702. Life insurance contract defined https://uscode.house.gov/view.xhtml?path=/prelim@title26/subtitleF/chapter79&edition=prelim

FEDERAL INCOME TAX: UNITED STATES, 1981, SOA, rsa81v7n420

GCM 38934