federal_register: 00-13
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 00-13 | Determination of Underwriting Income | Rule | This document contains final regulations relating to the determination of underwriting income by insurance companies other than life insurance companies. In computing underwriting income, non-life insurance companies are required to reduce by 20 percent their deductions for increases in unearned premiums. This requirement was enacted as part of the Tax Reform Act of 1986. These regulations provide guidance to non-life insurance companies for purposes of determining the amount of unearned premiums that are subject to the 20 percent reduction rule. | 2000-01-06 | 2000 | 1 | https://www.federalregister.gov/documents/2000/01/06/00-13/determination-of-underwriting-income | https://www.govinfo.gov/content/pkg/FR-2000-01-06/pdf/00-13.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations relating to the determination of underwriting income by insurance companies other than life insurance companies. In computing underwriting income, non-life insurance companies are required to reduce by 20... |