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ADVANCE RULINGS ON DEFINITION OF LIFE INSURANCE

FEB. 27, 1984

Rev. Proc. 84-15; 1984-1 C.B. 431

DATED FEB. 27, 1984
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Citations: Rev. Proc. 84-15; 1984-1 C.B. 431

Superseded by Rev. Proc. 84-22

Rev. Proc. 84-15

SECTION 1. BACKGROUND

Rev. Proc. 83-22, 1983-1 C.B. 680, contains a list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Technical) in which rulings or determination letters will not be issued.

SECTION 2. PROCEDURE

Section 3 of Rev. Proc. 83-22 is amplified by adding a subsection as follows:

Section 801. -- Definition of a Life Insurance Company. -- Whether a life insurance policy issued during 1984 will meet the definition of life insurance until Congress acts upon legislation concerning the taxation of life insurance companies.

SECTION 3. EFFECTIVE DATE

This revenue procedure is effective January 1, 1984.

SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 83-22 is amplified.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
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