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Exception From Passive Income for Certain Foreign Insurance Companies; Hearing

This document provides a notice of public hearing on proposed regulations that provide guidance regarding when a foreign insurance company's income is excluded from the definiti...

This document provides a notice of public hearing on proposed regulations that provide guidance regarding when a foreign insurance company's income is excluded from the definition of passive income under section 1297(b)(2)(B).

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Federal Register Citation

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80 FR 50239

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“Exception From Passive Income for Certain Foreign Insurance Companies; Hearing,” thefederalregister.org (August 19, 2015), https://thefederalregister.org/documents/2015-20468/exception-from-passive-income-for-certain-foreign-insurance-companies-hearing.