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Asset/Liability Percentages and Investment Yields for Foreign Insurance Companies Provided (Rev. Proc. 2017-44)

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The IRS has provided 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 Code Sec. 842(b) for tax years beginning after December 31, 2015. For the first tax year beginning after 2015, the […]

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