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1
Defining Insurance for Federal Income Tax Purposes: Facts and Circumstances Are the Key
Defining Insurance for Federal Income Tax Purposes: Facts and Circumstances Are the Key
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Defining Insurance for Federal Income Tax Purposes: Facts and Circumstances Are the Key

Flum, Sheryl ; Robbins, Lori ; Tan, Shuang

Journal of Taxation of Financial Products, 2023-03, Vol.20 (1), p.13-20

Riverwoods: CCH, Inc

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2
The IRS' Procedural Battles in Micro-Captive Litigation
The IRS' Procedural Battles in Micro-Captive Litigation
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The IRS' Procedural Battles in Micro-Captive Litigation

Slenn, David J

ABA tax times, 2022-01, Vol.41 (1), p.15

American Bar Association

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3
Micro-Captive Insurance at the Tax Court
Micro-Captive Insurance at the Tax Court
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Micro-Captive Insurance at the Tax Court

Slenn, David

ABA Tax Times, 2021-06, Vol.40 (3), p.18-25

Washington: American Bar Association

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4
The Kings River captive insurance case
The Kings River captive insurance case
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The Kings River captive insurance case

Slenn, David J

ABA Tax Times, 2017-08, Vol.36 (4), p.38

Washington: American Bar Association

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5
A Look at Micro Captives and the Avrahami Decision
A Look at Micro Captives and the Avrahami Decision
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A Look at Micro Captives and the Avrahami Decision

Lau, Paul C ; Marcuson, Ronald

Taxes (Chicago, Ill.), 2017-12, Vol.95 (12), p.13

CCH, Inc

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6
Insurance Perspectives: Effects of the Tax Cuts and Jobs Act of 2017 on Captive Insurance Companies
Insurance Perspectives: Effects of the Tax Cuts and Jobs Act of 2017 on Captive Insurance Companies
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Insurance Perspectives: Effects of the Tax Cuts and Jobs Act of 2017 on Captive Insurance Companies

Cyr, Thomas ; Flum, Sheryl ; Olver, William

Journal of Taxation of Financial Products, 2018-03, Vol.15 (3), p.5-42

Riverwoods: CCH, Inc

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7
Captive transaction disclosures remain for now: federal court rejects last-minute injunction request and affirms Anti-Injunction Act applies to penalties
Captive transaction disclosures remain for now: federal court rejects last-minute injunction request and affirms Anti-Injunction Act applies to penalties
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Captive transaction disclosures remain for now: federal court rejects last-minute injunction request and affirms Anti-Injunction Act applies to penalties

Colvin, John ; Taylor, Claire H

ABA Tax Times, 2017-06, Vol.36 (3), p.21

Washington: American Bar Association

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8
Catching up on the changing landscape regarding "Micro" captive insurance companies and the IRS'S strategy for curbing perceived abuse
Catching up on the changing landscape regarding "Micro" captive insurance companies and the IRS'S strategy for curbing perceived abuse
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Catching up on the changing landscape regarding "Micro" captive insurance companies and the IRS'S strategy for curbing perceived abuse

Euliss, Richard D

Journal of Tax Practice & Procedure, 2017-04, Vol.19 (2), p.15

Riverwoods: CCH, Inc

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9
More captives coming to Main Street; Smaller businesses warm to concept, large firms diversify risks
More captives coming to Main Street; Smaller businesses warm to concept, large firms diversify risks
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More captives coming to Main Street; Smaller businesses warm to concept, large firms diversify risks

Mahoney, Donna

Business Insurance, 2016-02, Vol.50 (5), p.12

Chicago: Crain Communications, Inc

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10
IRS taking a closer look at captive setup
IRS taking a closer look at captive setup
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IRS taking a closer look at captive setup

Kenealy, Bill

Business Insurance, 2014-06, Vol.48 (13), p.4

Chicago: Crain Communications, Inc

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