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Rev. Rul. 2003-97 provides guidance on whether

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-34 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Internal Revenue Code for taxable years beginning after December 31, 2001. Instructions are provided for computing foreign insurance companies' liabilities for the estimated tax and installment payments of estimated

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▸Contents — Internal Revenue Bulletin 2003-34
Internal Revenue Bulletin 2003-34

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