Taxes and the "Inside Build-Up" of Life Insurance : Recent Issues

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

Summary

Describes tax treatment received by the "inside build-up" of life insurance policies, and briefly discusses issues raised by legislation considered by Congress to repeal the Federal estate tax unde...

Describes tax treatment received by the "inside build-up" of life insurance policies, and briefly discusses issues raised by legislation considered by Congress to repeal the Federal estate tax under which "inside build-up" receives favorable tax treatment.

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