§819
5 cases·2 followed·3 cited—40% support
Statute Text — 26 U.S.C. §819
Statute text not available for this section.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.819-1 Taxable years affected
- Treas. Reg. §Treas. Reg. §1.819-2 Foreign life insurance companies
- Treas. Reg. §Treas. Reg. §1.819-2(a) Carrying on United States insurance business.
- Treas. Reg. §Treas. Reg. §1.819-2(b) Adjustment where surplus held in the United States is less than specified minimum—(1) In general.
- Treas. Reg. §Treas. Reg. §1.819-2(c) Distributions to shareholders—(1) In general.
- Treas. Reg. §Treas. Reg. §1.819-2(d) Distributions pursuant to certain mutualizations.
- Treas. Reg. §Treas. Reg. §1.819-2(e) No United States insurance business.
- Treas. Reg. §Treas. Reg. §1.819-2(i) §1.819-2(i)
- Treas. Reg. §Treas. Reg. §1.819-2(v) In the case of a company which issues contracts based on one or more than one segregated asset account, if the minimum figure applicable to a segregated asset account exceeds the surplus held in the United States attributable to such account, then for purposes of section 819 and this paragraph, the amount of such excess shall not exceed the account limitation figure, as defined in this subdivision.
5 Citing Cases
Accordingly, we hold that the disposition of this case turns on whether the section 842(b)(1) formula prescribes a minimum amount of ECNII based on the facts as they relate to petitioner's permanent establishment, by reference to the establishment's separate accounts insofar as those accounts represent the facts of the
842(b)(4), whereas both prior section 819 and section 813 imputed income based on the U.S.