Takeaways from the Tax Court's First Micro-Captive Insurance Ruling
By EsqSocial Corporation 09/10/17
• The U.S. Tax Court recently ruled in Avrahami v. Commissioner, the first litigated Tax Court case involving an 831(b) captive insurance company. • The Tax Court held that two of the key factors that define "insurance" for federal income tax...
By: Holland & Knight LLP