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Changes to Elections by Small Captive Insurance Companies Logo aicpa

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  Surjya Mitra, CPA, J.D., LL.M. |   Free |   AICPA |   01 Jul 2016 |   Tax Adviser Magazine
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There have been recent changes to the eligibility requirements for certain small captives to elect to be taxed only on their investment income. This article explores these changes and recent IRS scrutiny.

Topics covered:
  • Tax: Technical: C corporation income taxation , Intermediate
  • Tax: Technical: IRS practice & procedure, Intermediate

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