The IRS continues its war on captive insurance through its annual announcement that microcaptive insurance companies remain on the Dirty Dozen list. Yet, the IRS declines to adhere to a coherent ...
Today marks the 75th anniversary of the March 3, 1941, Opinion of the U.S. Supreme Court in Helvering v. Le Gierse, 312 U.S. 531, 61 S. Ct. 646, 85 L. Ed. 996 (1941), which continues to even now ...