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Introduction

SECTION 2. CHANGES

Internal Revenue Bulletin 2013-38 · 2026-10-03 edition · updated 2026-10-04 · United States

DOMESTIC ASSET/LIABILITY PERCENTAGES FOR 2012. The Secretary determines the domestic asset/liability percentage separately for life insurance companies and property and liability insurance companies. For the first taxable year beginning after December 31, 2011, the relevant domestic asset/liability percentages are:

[163.8] percent for foreign life insurance companies, and

[186.5] percent for foreign property and liability insurance companies.

.02 DOMESTIC INVESTMENT YIELDS FOR 2012. The Secretary is required to prescribe separate domestic investment yields for foreign life insurance companies and for foreign property and liability insurance companies. For the first taxable year beginning after December 31,

2013–38 I.R.B. 209 September 16, 2013

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▸Contents — Internal Revenue Bulletin 2013-38
Internal Revenue Bulletin 2013-38

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