{"product_id":"federal-income-taxation-of-property-and-casualty-insurance-companies-isbn-9780471130307","title":"Federal Income Taxation of Property and Casualty Insurance Companies","description":"This is the first book to address the special rules that apply to the taxation of all property and casualty insurance companies, including life insurance companies with property\/casualty insurance operations. It covers the special rules that apply to the taxation of captive insurance companies in addition to the general rules that are usually applicable to a captive insurance company. At the same time, it examines the fact that many healthcare organizations are now considered to be insurance companies and will be taxed as such under all the various healthcare reform proposals. Includes a sample tax return for property and casualty insurance companies, Form 1120PC, and guidance on how to read and review a property and\/or casualty company annual report. Definition of an Insurance Company.\u003cbr\u003e \u003cbr\u003e Property\/Casualty Insurance Company Taxable Income.\u003cbr\u003e \u003cbr\u003e Alternative Minimum Tax.\u003cbr\u003e \u003cbr\u003e Loss Reserves--Basics.\u003cbr\u003e \u003cbr\u003e Loss Reserves--Tax Treatment.\u003cbr\u003e \u003cbr\u003e Unearned Premiums.\u003cbr\u003e \u003cbr\u003e Net Operating Loss Deduction.\u003cbr\u003e \u003cbr\u003e Capital Gains and Losses.\u003cbr\u003e \u003cbr\u003e Reinsurance.\u003cbr\u003e \u003cbr\u003e Accounting Methods.\u003cbr\u003e \u003cbr\u003e Blue Cross\/Blue Shield and Health Maintenance Organizations.\u003cbr\u003e \u003cbr\u003e Alternative Insurance Arrangements.\u003cbr\u003e \u003cbr\u003e Mergers and Acquisitions.\u003cbr\u003e \u003cbr\u003e International Tax Considerations. \u003cb\u003eERNST \u0026amp; YOUNG LLP\u003c\/b\u003e is one of the nation's leading professional services firms, providing tax, assurance, and advisory business services to thousands of individuals as well as domestic and global businesses.","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989200847077,"sku":"NP9780471130307","price":630.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471130307.jpg?v=1761783184","url":"https:\/\/k12savings.com\/products\/federal-income-taxation-of-property-and-casualty-insurance-companies-isbn-9780471130307","provider":"K12savings","version":"1.0","type":"link"}