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Introduction

SECTION 2. PERCENTAGES AND

Internal Revenue Bulletin 2018-37 · 2026-10-03 edition · updated 2026-10-04 · United States

YIELDS

.01 DOMESTIC ASSET/LIABILITY PERCENTAGES FOR 2017. The Secretary determines the domestic asset/liability percentage separately for foreign insurance companies under Part I of subchapter L and foreign insurance companies under Part II of subchapter L. See section 842(b)(2)(C). For the first taxable year beginning after December 31, 2016, the relevant domestic asset/ liability percentages are:

126.3 percent for foreign insurance companies under Part I of subchapter L, and

194.5 percent for foreign insurance companies under Part II of subchapter L.

.02 DOMESTIC INVESTMENT YIELDS FOR 2017. The Secretary prescribes separate domestic investment yields for foreign insurance companies under Part I of subchapter L and foreign insurance companies under Part II of subchapter L. See section 842(b)(3). For the first taxable year beginning after December 31, 2016, the relevant domestic investment yields are:

4.5 percent for foreign insurance companies under Part I of subchapter L, and

3.8 percent for foreign insurance companies under Part II of subchapter L.

.03 SOURCE OF DATA FOR 2017. The section 842(b) percentages to be used for the 2017 tax year are based on tax return data following the same methodology used for the 2016 year.

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▸Contents — Internal Revenue Bulletin 2018-37
Internal Revenue Bulletin 2018-37

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