ADVANCE RULINGS ON DEFINITION OF LIFE INSURANCE
Rev. Proc. 84-15; 1984-1 C.B. 431
- Institutional AuthorsInternal Revenue Service
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 84-22
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.
- Institutional AuthorsInternal Revenue Service
- LanguageEnglish
- Tax Analysts Electronic Citationnot available