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Expert Analysis - Opinion

Tax Court Should Update Framework For Defining Insurance

By Matthew Queen ( December 18, 2024, 5:45 PM EST) -- The U.S. Tax Court's Sept. 16 decision in Royalty Management Insurance Co. Ltd. v. Commissioner highlights a troubling issue within insurance and federal income tax law, focusing on the IRS' enforcement of the Section 831(b) captive insurance election....

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