Common Contracts
2 similar Tax Regulations contracts
ContractTax Regulations • January 30th, 2020
paid or accrued on indebtedness in- curred or continued to purchase or carry a single premium annuity con- tract purchased after March 1, 1954, and to the extent they consider a contract a single premium life insurance, en- dowment, or annuity contract if an amount is deposited after March 1, 1954, with the insurer for payment of a substantial number of future premiums on the contract, shall also apply to taxable years beginning before January 1, 1954, and ending after March 1, 1954, and to taxable years beginning after December 31, 1953, and ending after
ContractTax Regulations • September 10th, 2019
paid or accrued on indebtedness in- curred or continued to purchase or carry a single premium annuity con- tract purchased after March 1, 1954, and to the extent they consider a contract a single premium life insurance, en- dowment, or annuity contract if an amount is deposited after March 1, 1954, with the insurer for payment of a substantial number of future premiums on the contract, shall also apply to taxable years beginning before January 1, 1954, and ending after March 1, 1954, and to taxable years beginning after December 31, 1953, and ending after
