EXCISE TAX

Internal Revenue Bulletin 2005-27 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2005–49, page 14. This notice requests comments on the qualification of additional arrangements as insurance, including cell captive arrangements, loan-backs of amounts paid as premiums, the relevance of homogeneity in determining whether risk has been adequately distributed, and arrangements involving finite risk.

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▸Contents — Internal Revenue Bulletin 2005-27

Internal Revenue Bulletin 2005-27

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