IRS Concludes in CCA That Section 197 Applies to All Section 1060 Indemnity Reinsurance Transactions

IRS Concludes in CCA That Section 197 Applies to All Section 1060 Indemnity Reinsurance Transactions, T3: Taxing Times Tidbits, , Taxing Times, Vol . 11, Issue 2 (June 2015) Click Here for Full Text (PDF).