The Codified Economic-Substance Doctrine and Captive Insurance Companies

In light of the lack of guidance on whether the new codified economic-substance rules apply to captive insurance companies, it is prudent to assume that the law does apply.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/v6sbBJnmkhc/clinic-story-10.aspx

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