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|a (OCoLC)810446928
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|a KF6289.A1
|b T35 no. 529 (INTERNET)
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| 100 |
1 |
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|a Van Brunt, Kirk.
|0 http://id.loc.gov/authorities/names/no2012123865
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| 245 |
1 |
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|a Income taxation of life insurance and annuity contracts /
|c Kirk Van Brunt and Mark E. Griffin.
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|a Arlington, VA :
|b Tax Management Inc.,
|c ©2012-
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|a Updated irregularly
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|a text
|b txt
|2 rdacontent
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|a online resource
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| 490 |
1 |
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|a U.S. income portfolios ;
|v 529
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| 500 |
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|a Electronic resource.
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|a Detailed analysis. 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 -- Working papers.
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|a Includes bibliographical references.
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|a " ... 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; 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 546 T.M., Annuities, Life Insurance, and Long-Term Care Insurance Products"--Portfolio description.
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| 588 |
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|a Title from title screen (viewed on Sept. 21, 2012).
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| 650 |
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|a Life insurance
|x Taxation
|x Law and legislation
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh2008104728
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| 650 |
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|a Annuities
|x Taxation
|x Law and legislation
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh2009115001
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| 700 |
1 |
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|a Griffin, Mark E.,
|d 1959-
|0 http://id.loc.gov/authorities/names/no2012123864
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| 710 |
2 |
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|a Tax Management Inc.
|0 http://id.loc.gov/authorities/names/n79106330
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| 776 |
0 |
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|i Print version:
|a Van Brunt, Kirk.
|t Income taxation of life insurance and annuity contracts.
|d Arlington, VA : Tax Management Inc., c2012-
|z 9781558719361
|w (OCoLC)809089663
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| 830 |
|
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|a Tax management portfolios ;
|v 529.
|0 http://id.loc.gov/authorities/names/n83743580
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|p Non-Circulating
|a Michigan State University-Library of Michigan
|b Michigan State University
|c MSU Schaefer Law Library
|d MSU Schaefer Law Library - Internet
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|e KF6289.A1 T35 no. 529 (INTERNET)
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