INSURANCE COMPANIES 1057 Tax Lawyer, Vol. 54, No. 4 INSURANCE COMPANIES SUBMITTED BY THE COMMITTEE ON INSURANCE COMPANIES: JOSEPH F. MCKEEVER III, COMMITTEE CHAIR; FREDERICK J. KRULL, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Regulations Final Regulations under Section 832 for Earned Premiums In Treasury Decision 8857, 65 Fed. Reg. 701 (2000), the Treasury issued final regulations under section 832(b) to determine the underwriting income of nonliif insurance companies. The regulations were...