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RP-2013-33

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IRS GuideWireAugust 28, 2013

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Issue Number:    RP-2013-33

Inside This Issue


Revenue Procedure 2013-33 provides the domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Internal Revenue Code for taxable years beginning after December 31, 2011.

This revenue procedure will be in Internal Revenue Bulletin 2013-38, dated September 16, 2013.

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