The IRS & SFC Anti-§ 831(b) Actions: Targeted or Broad Based?

Captive Visions (August 1, 2015)

3 Pages Posted: 18 Aug 2018

See all articles by Beckett G. Cantley

Beckett G. Cantley

Northeastern University

F. Hale Stewart

The Law Office of Hale Stewart

Date Written: August 1, 2015

Abstract

Recent moves by both the IRS and the U.S. Senate Finance Committee (“SFC”) have made it clear that there is some level of coordinated focus on the § 831(b) captive industry. The IRS action made it clear that it deems certain practices are problematic, and perhaps criminal. The SFC action began as a broad based attack, but ended as a fact-finding mission.

Suggested Citation

Cantley, Beckett Gordon and Stewart, Hale, The IRS & SFC Anti-§ 831(b) Actions: Targeted or Broad Based? (August 1, 2015). Captive Visions (August 1, 2015). Available at SSRN: https://ssrn.com/abstract=3226650

Beckett Gordon Cantley (Contact Author)

Northeastern University ( email )

4471 Dean Martin Dr. #3708
Las Vegas, NV 89103
United States
702-881-4849 (Phone)

Hale Stewart

The Law Office of Hale Stewart ( email )

No Address Available

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