Internal Revenue Bulletin: 2009-21 |
May 26, 2009 |
Table of Contents
- Rev. Rul. 2009-13
- ISSUE
- FACTS
- LAW AND ANALYSIS
- SITUATION 1
- Amount of income recognized upon surrender of the life insurance contract
- Character of income recognized upon surrender of the life insurance contract
- SITUATION 2
- Amount of income recognized on sale of the life insurance contract
- Character of income recognized on sale of the life insurance contract
- SITUATION 3
- Amount of income recognized on sale of the term life insurance contract
- Character of income recognized on sale of the term life insurance contract
- HOLDINGS
- EFFECTIVE DATE
- DRAFTING INFORMATION
- Rev. Rul. 2009-14
- ISSUE
- FACTS
- LAW AND ANALYSIS
- SITUATION 1.
- Amount of income recognized by B upon the receipt of death benefits
- Character of income recognized by B upon the receipt of death benefits
- SITUATION 2.
- Amount of income recognized by B upon sale of life insurance contract
- Character of income recognized by B upon sale of life insurance contract
- SITUATION 3
- Amount and characterization of income recognized by B upon the receipt of death benefits
- Source of income recognized by B upon the receipt of death benefits
- HOLDINGS
- DRAFTING INFORMATION
- Rev. Rul. 2009-15
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