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INCOME TAX

Internal Revenue Bulletin 1998-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 98–31, page 9. This procedure provides the domestic asset/liability percentages and domestic investment yield percentages that are necessary for foreign companies conducting insurance business in the United States to compute their minimum effectively connected net investment income.

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▸Contents — Internal Revenue Bulletin 1998-23

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