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[Download] "Tax Guidance Issued on Life Insurance and Annuity Payments to Nonresident Aliens and Residents of Puerto Rico." by Review of Business * eBook PDF Kindle ePub Free

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Tax Guidance Issued on Life Insurance and Annuity Payments to Nonresident Aliens and Residents of Puerto Rico.

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eBook details

  • Title: Tax Guidance Issued on Life Insurance and Annuity Payments to Nonresident Aliens and Residents of Puerto Rico.
  • Author : Review of Business
  • Release Date : January 22, 2005
  • Genre: Business & Personal Finance,Books,
  • Pages : * pages
  • Size : 267 KB

Description

Abstract Revenue Ruling 2004-75 provides that income received by nonresident alien individuals under life insurance or annuity contracts issued by a foreign branch of a U.S. life insurance company is U.S.-source income subject to a 30% tax and withholding. Similar income of Puerto Rican residents from contracts issued by a Puerto Rican branch will be considered U.S.-source income subject to graduated U.S. tax rates. Revenue Ruling 2004-75 will be applied prospectively.


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