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Which of the following is true concerning the corporate taxation of insurance pr

ID: 1117509 • Letter: W

Question

Which of the following is true concerning the corporate taxation of insurance premiums and the treatment of uninsured losses?

Select one:

a. both premiums and expected losses are deductible at the beginning of the year

b. uninsured losses are deductible only when they occur and premiums are deductible in the year paid

c. since payments for insured losses are 100% tax deductible, commercial insurance is economically inefficient

d. losses paid under the deductible amount are not tax deductible because the insured assumed the losses

Explanation / Answer

Answer.) b.) uninsured losses are deductible only when they occur and premiums are deductible in the year paid