IRS Attempts to Avoid Income/Deduction Mismatch for Deferred and Uncollected Premiums

IRS Attempts to Avoid Income/Deduction Mismatch for Deferred and Uncollected Premiums, T3: Taxing Times Tidbits, 13 Taxing Times, Vol. 1, Issue 2 (September 2005), (Co-authored with Susan J. Hotine). Click here for Full Text (PDF)