EYUS proposed regulations would expand scope of subpart F rules on related person insurance income
|Tax Alerts, National/Federal Taxation, I ...|United States
Executive summary
In proposed regulations (REG-118250-20) (the Proposed Regulations) issued 24 January 2022, the United States (US) Department of Treasury (Treasury) and the Internal Revenue Service (IRS) address, among other items, the subpart F regime on related person insurance income (RPII).1 The Proposed Regulations would expand the scope of relationships giving rise to RPII, repropo…
Continue Reading
