Title
2--MILL
By
PageMaker 7.0
Description
Tax Lawyer, Vol. 55, No. 2 THE DISPARATE TAX TREATMENT OF INSURANCE 481 481 DISTINGUISHING RISK: THE DISPARATE TAX TREATMENT OF INSURANCE AND FINANCIAL CONTRACTS IN A CONVERGING MARKETPLACE David S. Miller Table Of Contents Page I. INTRODUCTION................................................................................. 485 II. WHY IT MATTERS: THE DISPARATE TAX TREATMENT OF INSURANCE CONTRACTS AND FINANCIAL INSTRUMENTS .. 487 A. Insurance Companies Are Treated as Per Se Corporations for...

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