federal_register: E8-729

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E8-729 Application of Section 338 to Insurance Companies Rule This document contains final regulations under section 197 of the Internal Revenue Code (Code) that apply to a section 197 intangible resulting from an assumption reinsurance transaction, and under section 338 that apply to reserve increases after a deemed asset sale. The final regulations also provide guidance with respect to existing section 846(e) elections to use historical loss payment patterns. The final regulations apply to insurance companies. 2008-01-23 2008 1 https://www.federalregister.gov/documents/2008/01/23/E8-729/application-of-section-338-to-insurance-companies https://www.govinfo.gov/content/pkg/FR-2008-01-23/pdf/E8-729.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 197 of the Internal Revenue Code (Code) that apply to a section 197 intangible resulting from an assumption reinsurance transaction, and under section 338 that apply to reserve increases after a...  

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