Internal Revenue Service October 13, 2020 – Federal Register Recent Federal Regulation Documents

Dependent Defined
Document Number: 2020-20746
Type: Rule
Date: 2020-10-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that clarify the definition of a ``qualifying relative'' for purposes of various provisions of the Internal Revenue Code (Code) for taxable years 2018 through 2025. These regulations generally affect taxpayers who claim Federal income tax benefits that require a taxpayer to have a qualifying relative.
Computation and Reporting of Reserves for Life Insurance Companies
Document Number: 2020-20144
Type: Rule
Date: 2020-10-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide guidance on the computation of life insurance reserves and the change in basis of computing certain reserves of insurance companies. These final regulations implement recent legislative changes to the Internal Revenue Code. This document affects entities taxable as insurance companies.
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