Internal Revenue Bulletin:  2005-27 

July 5, 2005 

EXCISE TAX


Table of Contents

Notice 2005-49 Notice 2005-49

This notice requests comments on the qualification of additional arrangements as insurance, including cell captive arrangements, loan-backs of amounts paid as premiums, the relevance of homogeneity in determining whether risk has been adequately distributed, and arrangements involving finite risk.


More Internal Revenue Bulletins