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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.

Document - Revised 04/08 . Internal Revenue Service . Mission. Provide America’s taxpayers top ... treaty. When the insurer transfers the same risks to another insurer, reinsurance has occurred and the second insurer is termed the ... The table below reflects the rate to be imposed based on the type of coverage in

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