专属保险时间表:纳税人的潮流转变

FinPlanRN: Tax Reduction (Topic) Pub Date : 2015-05-19 DOI:10.2139/ssrn.3858878

F. H. Stewart, Beckett G. Cantley

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引用次数: 0

摘要

在几家法院在专属保险案件中支持国税局，并否认保费支付的可扣除性后，纳税人开始获胜。本文讨论了这些纳税人的胜利如何验证了专属保险安排，并表明多样化的公司结构可能会阻止IRS资产负债表理论的应用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Captive Insurance Timeline: The Tide Turns for Taxpayers

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.

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FinPlanRN: Tax Reduction (Topic)

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