WebSection 817(h) Diversification Testing for Government Money Market Funds On May 5, 2016, the Internal Revenue Service (IRS) issued . Notice 2016-32, which provides guidance … WebExcept as otherwise provided therein, §§ 1.817-2 through 1.817-4 are applicable only to taxable years beginning after December 31, 1957, and all references to sections of part I, subchapter L, chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and ...
26 U.S. Code § 817 - Treatment of variable contracts
Web(C) which has no power to invest in any other securities except securities issued by a single other management company, when permitted by such Act or the rules and regulations of the Securities and Exchange Commission, shall not be treated as a person. (2) In the case of a unit investment trust described in paragraph (1)— (A) Web(a) In general. For taxable years beginning after December 31, 1958, and before January 1, 1962, if the net long-term capital gain (as defined in section 1222(7)) of any life insurance company exceeds its net short-term capital loss (as defined in section 1222(6)), section 802(a)(2) prior to its amendment by section 3 of the Act of October 23, 1962 (76 Stat. … dart game supplies spearfish sd
Sec. 817. Treatment Of Variable Contracts
WebJan 1, 2024 · Sec. 9817. Ending Surprise Air Ambulance Bills. Editor's Note: Editor's Note: Sec. 9817, added by Pub. L. 116-260, Div. BB, Sec. 105 (c) (3) (A), is effective for plan years beginning on or after January 1, 2024. I.R.C. § 9817 (a) In General —. In the case of a participant or beneficiary in a group health plan who receives air ambulance ... Web(1) IRC Section 46 provides that the amount of investment credit under IRC Section 38 for any taxable year is the sum of the credits listed in IRC Section 46. This includes, among others: (2) The qualifying advanced coal project credit, (IRC Section 48A) and (3) The qualifying gasification project credit, (IRC Section 48B). (4) The IRC Section ... WebI.R.C. § 897 (k) (1) (B) Distributions —. In the case of any distribution from a real estate investment trust, subsection (h) (1) shall be applied by substituting “10 percent” for “5 percent”. I.R.C. § 897 (k) (2) Stock Held By Qualified Shareholders Not Treated As United States Real Property Interest. dart get last day of month