Capitalization of Certain Policy Acquisition Expenses; Correction
other · IRS · Rule · Published 1994-01-07 · 59 FR 947
Document
Document number
94-309
Federal Register citation
59 FR 947
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
1994-01-07
Treasury docket
Federal Register: January 7, 1994
Abstract
This document contains a correction to the final regulations (T.D. 8456), which were published Tuesday, December 29, 1992 (57 FR 61813), relating to the requirement that insurance companies capitalize specified policy acquisition expenses for tax purposes.