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Rev. Proc. 2004-54

SECTION 3. APPLICATIONESTIMATED TAXES

Internal Revenue Bulletin 2004-34 · 2026-10-03 edition · updated 2026-10-04 · United States

To compute estimated tax and the installment payments of estimated tax due for taxable years beginning after December 31, 2002, a foreign insurance company must compute its estimated tax payments by adding to its income other than net investment income the greater of (i) its net investment income as determined under section 842(b)(5), that is actually effectively connected with the conduct of a trade or business within the United States for the relevant period, or (ii) the minimum effectively connected net investment

2004–34 I.R.B. 343 August 23, 2004

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▸Contents — Internal Revenue Bulletin 2004-34
Internal Revenue Bulletin 2004-34

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