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Internal Revenue Service

Internal Revenue Service Excise Tax foreign Insurance Audit Techniques Guide (ATG) NOTE: This document is not an official pronouncement of the law or the position of the Service and can not be used, cited, or relied upon as such. This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date. The taxpayer names and addresses shown in this publication are hypothetical. They were chosen at random from a list of names of American colleges and universities as shown in Webster s Dictionary or from a list of names of counties in the United States as listed in the Government Printing Office Style Manual.

Internal Revenue Service Excise Tax – Foreign Insurance Audit Techniques Guide (ATG) NOTE: This document is not an official pronouncement of the law or the position of the Service and can not be used, cited, or relied upon as

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