Christie, R. Lee; Griffin, Mark E.
June 2003
Tax Lawyer;Summer2003, Vol. 56 Issue 4, p1111
Academic Journal
Presents information on regulations issued by the U.S. Department of the Treasury dealing with the provision of the Job Creation and Worker Assistance Act of 2002 which provided that the differential earnings amount for a mutual life insurance company's taxable years. Tax regulation on loans from employer plans to participants or beneficiaries; Regulation on federal insurance excise tax; Court cases and rulings.


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