Internal Revenue Bulletin:  2014-39 

September 22, 2014 

INCOME TAX


Table of Contents

Rev. Proc. 2014–53Rev. Proc. 2014–53

This revenue procedure provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Internal Revenue Code for taxable years beginning after December 31, 2012.


More Internal Revenue Bulletins