Income taxation of life insurance and annuity contracts /: Kirk Van Brunt, Fidelity &amp; Guaranty Life Insurance Company, Baltimore, MD and Mark E. Griffin, Davis &amp; Harman LLP, Washington, DC.

Van Brunt, Kirk,; Griffin, Mark E.,; Tax Management Inc.,; Bloomberg Industry Group,; Bloomberg Law,

Income taxation of life insurance and annuity contracts / Kirk Van Brunt, Fidelity & Guaranty Life Insurance Company, Baltimore, MD and Mark E. Griffin, Davis & Harman LLP, Washington, DC.

Van Brunt, Kirk, author.; Griffin, Mark E., 1959- author.; Tax Management Inc., issuing body.; Bloomberg Industry Group, issuing body.; Bloomberg Law, issuing body.

2012

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Author

Van Brunt, Kirk, author.

Title

Income taxation of life insurance and annuity contracts / Kirk Van Brunt, Fidelity & Guaranty Life Insurance Company, Baltimore, MD and Mark E. Griffin, Davis & Harman LLP, Washington, DC.

Added Author

Griffin, Mark E., 1959- author.

Added Corporate Author

Tax Management Inc., issuing body.
Bloomberg Industry Group, issuing body.
Bloomberg Law, issuing body.

Imprint

Arlington, VA : Bloomberg Industry Group, [2012]-

Description

1 online resource

Frequency

Updated irregularly

Series

Tax management portfolios ; 529-2nd.

Formatted Contents Note

Death benefit proceeds
Amounts payable under life insurance policies and annuity contracts (other than death benefit proceeds under life insurance policies)
Deductions related to the purchase of life insurance policies and annuity contracts
Dispositions of life insurance policies and annuity contracts
International aspects of life insurance and annuities
Issuance of life insurance policies and annuity contracts in special situations
Valuation of life insurance and annuities
Table of worksheets.

Summary

" ... considers the federal income tax rules applicable to life insurance and annuity contracts, addressing, for example, the exclusion from gross income of death benefit proceeds and the taxation of annuity payments; deductions related to the purchase of life insurance policies and annuity contracts; the federal income tax rules applicable to dispositions of life insurance policies and annuity contracts; international aspects of life insurance and annuity contracts; and valuation. This Portfolio does not address the definition of a life insurance or annuity contract for federal tax purposes. That topic is discussed in Tax Management Portfolio 528 T.M., Income Tax Definition of Life Insurance and Annuity Contracts."

Bibliography, etc. Note

Includes bibliographical references.

Source of Description

Title from title screen update, viewed June 13, 2024.

Location

www

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Alternate Title

BNA Premier package.

Call Number

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