federal_register: E8-26424
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E8-26424 | Information Reporting on Employer-Owned Life Insurance Contracts | Rule | This document contains final regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). This final regulation is necessary to provide taxpayers with guidance as to how the requirements of section 6039I should be applied. These regulations generally apply to taxpayers that are engaged in a trade or business and that are directly or indirectly a beneficiary of a life insurance contract covering the life of an insured who is an employee of the trade or business on the date the contract is issued. | 2008-11-06 | 2008 | 11 | https://www.federalregister.gov/documents/2008/11/06/E8-26424/information-reporting-on-employer-owned-life-insurance-contracts | https://www.govinfo.gov/content/pkg/FR-2008-11-06/pdf/E8-26424.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). This final regulation is necessary to provide taxpayers with guidance as to... | 1545-BG58 |