1120-L U.S. Life Insurance Company Income Tax Return

U. S. Business Income Tax Return

8.22.2018 2018 Form 1120-L - U.S. Life Insurance Company Income Tax Return

U. S. Business Income Tax Return

OMB: 1545-0123

Document [pdf]
Download: pdf | pdf
Caution: DRAFT—NOT FOR FILING
This is an early release draft of an IRS tax form, instructions, or
publication, which the IRS is providing for your information as a courtesy.
Do not file draft forms. Also, do not rely on draft forms, instructions, and
publications for filing. We generally do not release drafts of forms until we
believe we have incorporated all changes. However, unexpected issues
sometimes arise, or legislation is passed, necessitating a change to a draft
form. In addition, forms generally are subject to OMB approval before they
can be officially released. Drafts of instructions and publications usually
have at least some changes before being officially released.
Early release drafts are at IRS.gov/DraftForms, and may remain there
even after the final release is posted at IRS.gov/DownloadForms. All
information about all forms, instructions, and pubs is at IRS.gov/Forms.
Almost every form and publication also has its own page on IRS.gov. For
example, the Form 1040 page is at IRS.gov/Form1040; the Publication 17
page is at IRS.gov/Pub17; the Form W-4 page is at IRS.gov/W4; and the
Schedule A (Form 1040) page is at IRS.gov/ScheduleA. If typing in a link
above instead of clicking on it, be sure to type the link into the address bar
of your browser, not in a Search box. Note that these are friendly shortcut
links that will automatically go to the actual link for the page.
If you wish, you can submit comments about draft or final forms,
instructions, or publications at IRS.gov/FormsComments. We cannot
respond to all comments due to the high volume we receive. Please note that
we may not be able to consider many suggestions until the subsequent
revision of the product.

1120-L

Form
Department of the Treasury
Internal Revenue Service
A

Check if:

1

Consolidated return
(attach Form 851) .
Life-nonlife consolidated return . .
Schedule M-3
(Form 1120-L)
attached . . .

2
3

E

Income
Deductions (See instructions for limitations on deductions.)

For calendar year 2018 or tax year beginning
▶

Please
print
or
type

, 2018, ending

OMB No. 1545-0123

2018

, 20

Go to www.irs.gov/Form1120L for instructions and the latest information.
Name

B Employer identification number

Number, street, and room or suite no. If a P.O. box, see instructions.

C Date incorporated

11
12
13

DRAFT AS OF
August 22, 2018
DO NOT FILE
Increase in reserves under section 807(f) . . . . . . . . . . .
Deductible policyholder dividends under section 808 . . . . . . .
Assumption by another person of liabilities under insurance, etc., contracts

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

11
12
13

14
15a
16

Dividends reimbursable by taxpayer . . . . . . . . . . . .
Interest ▶
b Less tax-exempt interest expense ▶
Deductible policy acquisition expenses (Schedule G, line 20) . . . . .

.

.

.

.

.

.

.

.

.

.

.

.

. . .
c Bal ▶
. . .

14
15c
16

17
18
19

Reserved for future use . . . . . . . . . .
Other deductions (see instructions) (attach statement) .
Add lines 9 through 18 . . . . . . . . . .

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

17
18
19

20
21a

Subtotal. Subtract line 19 from line 8 . . . . . . . . . . . .
Dividends-received and other special deductions (Schedule A, line 22) . . . .
Plus: b. Net operating loss deduction (see instructions) (attach statement) .

.

. .
21a
21b

.

.

.

.

.

.

20

22
23
24

Gain or (loss) from operations. Subtract line 21c from line 20 . . . .
Life insurance company taxable income (LICTI). Enter line 22 here . .
Phased inclusion of balance of policyholders surplus account (see instructions) .

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

22
23
24

25

Taxable income. Add lines 23 and 24 (see instructions)

.

.

.

.

.

.

.

.

.

.

.

25

26
27
28a
b
c

Total tax. (Schedule K, line 10)
. . . . . . . . . . . .
2018 Net 965 tax liability paid from Form 965-B, Part II, column (k), line 2
2017 overpayment credited to 2018 . . .
28a
Prior year(s) special estimated tax payments to be applied 28b

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

26
27

i
j
29
30

2018 Net 965 tax liability from Form 965-B, Part I, column (d), line 2 . . .
28i
Refundable credit from Form 8827, line 8c . . . . . . . . . .
28j
Estimated tax penalty. Check if Form 2220 is attached . . . . . . . . . . . .
Amount owed. If line 28k is smaller than the total of lines 26, 27, and 29, enter amount owed

.
.

.
.

.

28k
29
30

31
32

Overpayment. If line 28k is larger than the total of lines 26, 27, and 29, enter amount overpaid . . . .
Enter amount from line 31: Credited to 2019 estimated tax ▶
Refunded ▶

31
32

(1)

Check if:

1

Tax, Refundable Credits, and Payments

U.S. Life Insurance Company Income Tax Return

2
3
4
5
6
7
8
9
10

(2)

(3)

Name change

(4)

Address change

Amended return

953(c)(3)(C)

Gross premiums, etc., less return premiums, etc. Enter balance .

.

.

.

.

.

.

.

.

.

.

.

.

1

Net decrease, if any, in reserves (Schedule F, line 12) . .
Decrease in reserves under section 807(f)
. . . . .
Investment income (Schedule B, line 6) (see instructions) .

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

2
3
4

Net capital gain (Schedule D (Form 1120), line 18) . . . .
Income from a special loss discount account (attach Form 8816)
Other income (attach statement) . . . . . . . . .
Life insurance company gross income. Add lines 1 through 7 .

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

5
6
7

Death benefits, etc. . . . . . . . . . .
Net increase, if any, in reserves (Schedule F, line 12)

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

8
9
10

.
.
.

2018 estimated tax payments

.
.

.
.

.
.
.

.

.
.
.

.
.

.
.
.

.

.
.
.

.

.
.
.

.
.
.

.

28c
28d (

d

. . . . .
Less 2018 refund applied for on Form 4466 .

f
g
h

Tax deposited with Form 7004 . . . . . . . . . . .
Credits: (1) Form 2439 ▶
(2) Form 4136 ▶
U.S. income tax paid or withheld at source (attach Form 1042-S) .

953(d)

21c

) 28e
.

.

.

.

.

.

28f
28g
28h

▶

.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Date

Signature of officer

Paid
Preparer
Use Only

Print/Type preparer’s name

Preparer’s signature

▲

▲

Sign
Here

Final return

D Check applicable box if an election
has been made under section(s):

City or town, state or province, country, and ZIP or foreign postal code

May the IRS discuss this return
with the preparer shown below?.
Yes No
See Instructions.

Title
Date

Check
if
self-employed

Firm’s name

▶

Firm’s EIN

Firm’s address

▶

Phone no.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11480E

PTIN

▶

Form 1120-L (2018)

Form 1120-L (2018)

Schedule A

Page 2
Dividends, Inclusions, Dividends-Received Deduction, and Other Special Deductions (see instructions)

Dividends subject to proration
1

(a) Dividends and
inclusions

(c) Deductions
((a) times (b))

(b) %

Dividends from less-than-20%-owned domestic corporations
(other than debt-financed stock). . . . . . . . . .

.

Dividends from 20%-or-more-owned domestic corporations
(other than debt-financed stock)
. . . . . . . .

.

2

65

Dividends on certain debt-financed stock of domestic and foreign
corporations . . . . . . . . . . . . . . . .

3

see instructions

4

Dividends on certain preferred stock of less-than-20%-owned
public utilities . . . . . . . . . . . . . . .

.

4

23.3

5

Dividends on certain preferred stock of 20%-or-more-owned
public utilities . . . . . . . . . . . . . . .

.

5

26.7

6

Dividends from less-than-20%-owned foreign corporations and
certain foreign sales corporations (FSCs) . . . . . . .

.

6

50

7

Dividends from 20%-or-more-owned foreign corporations and
certain FSCs . . . . . . . . . . . . . . . .
Dividends from wholly-owned foreign subsidiaries and certain FSCs .
Dividends from certain affiliated companies . . . . . . .

7
8
9

65
100
100

10
11
12

Gross dividends-received deduction. Add lines 1 through 9
Company share percentage . . . . . . . . . .
Prorated amount. Line 10 times line 11
. . . . . .

13

Affiliated company dividends

2
3

8
9

50

1

DRAFT AS OF
August 22, 2018
DO NOT FILE
.

.
.
.

.
.
.

10
11
12

.

.

13

see instructions

14

Foreign-source portion of dividends received from a specified
10%-owned foreign corporation (excluding hybrid dividends) (see
instructions) . . . . . . . . . . . . . . . .

14

100

15

Dividends from foreign corporations not included on line 3, 6, 7, 8,
or 14 (including hybrid dividends) . . . . . . . . . .

15

16

Section 965(a) inclusion .

.

16

see instructions

17a

Subpart F inclusions derived from the sale by a controlled foreign
corporation (CFC) of the stock of a lower-tier foreign corporation
treated as a dividend (attach Form(s) 5471) (see instructions) . .

17a

100

b

Subpart F inclusions derived from hybrid dividends of tiered
corporations (attach Form(s) 5471) (see instructions)
. . . .

17b

c

Other inclusions from CFCs under subpart F not included on line
16, 17a, 17b, or 18 (attach Form(s) 5471) (see instructions) . . .

17c

Global intangible low-taxed income (GILTI) (attach Form(s) 5471
and 8992) . . . . . . . . . . . . . . . . .
Other corporate dividends . . . . . . . . . . . .

18
19

Total dividends and inclusions. Add lines 1 through 19, column
(a). Enter here and on Schedule B, line 2 . . . . . . . .
Section 250 deduction (attach Form 8993)
. . . . . . .

20
21

Total deductions. Add lines 12, 13, 14, 16, 17a, and 21, column
(c). Enter here and on page 1, line 21a . . . . . . . . .

22

0.7

Dividends not subject to proration

18
19
20
21
22

Schedule B

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Investment Income (see instructions)

1
2
3

Interest (excluding tax-exempt interest) . . . . . . .
Total dividends and inclusions (Schedule A, line 20, column (a))
Rents . . . . . . . . . . . . . . . . .

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

1
2
3

4
5

Royalties . . . . .
Leases, terminations, etc.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

4
5

6

Investment income. Add lines 1 through 5. Enter here and on page 1, line 4 .

.

.

.

.

.

.

.

.

.

6

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

Form 1120-L (2018)

Page 3

Form 1120-L (2018)

Schedule F

Increase (Decrease) in Reserves (section 807) (see instructions)
(a) Beginning of tax year

1
2
3
4
5
6
7
8
9

1
Life insurance reserves . . . . . . . . . . . . . . . . . . .
Unearned premiums and unpaid losses . . . . . . . . . . . . . .
2
3
Supplementary contracts
. . . . . . . . . . . . . . . . . .
Dividend accumulations and other amounts . . . . . . . . . . . . .
4
Advance premiums . . . . . . . . . . . . . . . . . . . .
5
Special contingency reserves . . . . . . . . . . . . . . . . .
6
Add lines 1 through 6 . . . . . . . . . . . . . . . . . . . .
7
Increase (decrease) in reserves under section 807. Subtract line 7, column (a), from line 7, column (b)

DRAFT AS OF
August 22, 2018
DO NOT FILE

Tax-exempt interest and the increase in policy cash value of section 264(f) policies as
defined in section 805(a)(4)(F) . . . . . . . . . . . . . . . .

10

Policyholders’ share percentage .

11

Policyholders’ share of tax-exempt interest and the increase
defined in section 805(a)(4)(F). Multiply line 9 by line 10 . .
Net increase (decrease) in reserves. Subtract line 11 from
line 10. If a decrease, enter here and on page 1, line 2 . .

12

(b) End of tax year

Schedule G

.

.

.

.

.

.

.

.

.

.

.

.

.

.

9
.

.

.

.

.

.

.

.

8

.

.

.

10

in policy cash value of section 264(f) policies as
. . . . . . . . . . . . . . .
line 8. If an increase, enter here and on page 1,
. . . . . . . . . . . . . . .

11
12

Policy Acquisition Expenses (section 848) (see instructions)

(a) Annuity

(b) Group life
insurance

1

Gross premiums and other consideration .

2
3
4
5
6

Return premiums and premiums and other consideration incurred for
reinsurance
. . . . . . . . . . . . . . . . . .
2
Net premiums. Subtract line 2 from line 1
. . . . . . . . .
3
4
Net premium percentage
. . . . . . . . . . . . . .
Multiply line 3 by line 4 . . . . . . . . . . . . . . .
5
Combine line 5, columns (a), (b), and (c), and enter here. If zero or less, enter -0- on lines 7 and 8

.

.

.

.

.

6

7
8

Unused balance of negative capitalization amount from prior years
Combine lines 6 and 7. If zero or less, enter -0- . . . . . .

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

7
8

9
10

General deductions (attach statement) .
Enter the lesser of line 8 or line 9 . .

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

9
10

11
12
13

Deductible general deductions. Subtract line 10 from line 9. Enter here and include on page 1, line 18 . . .
If the amount on line 6 is negative, enter it as a positive amount. If the amount on line 6 is positive, enter -0- .
Unamortized specified policy acquisition expenses from prior years . . . . . . . . . . . . .

.
.
.

11
12
13

14

Deductible negative capitalization amount. Enter the lesser of line 12 or line 13 .

.

14

15a

Tentative 60-month specified policy acquisition expenses. Enter amount from
more than $5 million . . . . . . . . . . . . . . . . .
Limitation . . . . . . . . . . . . . . . . . . . .
Phase-out amount. Subtract line 15b from line 10. If zero or less, enter -0- .

b
16
17a
b
18a
b
19
20

.
.

.

.
.

.

.
.

.

.
.

.

.
.

.

.
.

.

.
.

.

.
.

.

30%

(c) Other

1

.

.

.

.

.

line 10, but not
. . . . .
. . . . .
. . . . .

.

.

.

.

.

(

)

15a
15b
16

$10,000,000

Current year 60-month specified policy acquisition expenses. Subtract line 16 from line 15a. If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . .
17a
Enter 10% of line 17a
. . . . . . . . . . . . . . . . . . . . . . . .

.

.

.

17b

Current year 180-month specified policy acquisition expenses. Subtract line 17a from
18a
line 10 . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter 3.34% of line 18a . . . . . . . . . . . . . . . . . . . . . . . .

.

.

.

18b

Enter the applicable amount of amortization from specified policy acquisition expenses capitalized in prior years
and deductible this year. Attach statement . . . . . . . . . . . . . . . . . . . . .
Deductible policy acquisition expenses. Add lines 14, 17b, 18b, and 19. Enter here and on page 1, line 16 . .

19
20
Form 1120-L (2018)

Page 4

Form 1120-L (2018)

Schedule K

Tax Computation (see instructions)

1
2

Check if the corporation is a member of a controlled group (attach Schedule O (Form 1120)) .
Income tax . . . . . . . . . . . . . . . . . . . . . . . . .

.
.

.
.

▶

.

.

.

2

3
4
5a

Base erosion minimum tax (attach Form 8991)
Add lines 2 and 3 . . . . . . . . .
Foreign tax credit (attach Form 1118) . . .

.
.

.
.

.
.

.
.

.
.

3
4

b
c
d
e
6
7
8
9
10

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

Credit from Form 8834 (attach Form 8834)
. . .
General business credit (attach Form 3800) . . .
Credit for prior year minimum tax (attach Form 8827)

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

Bond credits from Form 8912 . . .
Total credits. Add lines 5a through 5e
Subtract line 6 from line 4 . . . .

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.

.
.
5a

.
.

.
.

DRAFT AS OF
August 22, 2018
DO NOT FILE
.
.
.

.
.
.

.
.
.

.
.
.

5b
5c
5d
5e
.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

6
7

Foreign corporations—tax on income not effectively connected with U.S. business
. .
Other taxes. Check if from:
Form 4255
Form 8611
Other (attach statement)
Total tax. Add lines 7 through 9. Enter here and on page 1, line 26 . . . . . . .

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

8
9
10

Schedule L

.
.

Part I—Total Assets (see instructions)

(a) Beginning of tax year

1
2
3
4
5

Real property . . . . . . . . . . .
Stocks . . . . . . . . . . . . .
Proportionate share of partnership and trust assets
Other assets (attach statement) . . . . . .
Total assets. Add lines 1 through 4 . . . .

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

(b) End of tax year

1
2
3
4
5

Part II—Total Assets and Total Insurance Liabilities (section 842(b)(2)(B)(i)) (see instructions)
Note: The information provided in Part II should conform with the “Assets” and “Liabilities, Surplus, and Other Funds” sections of
the NAIC Annual Statement.
(a) Beginning of tax year

1
2
3
4
5
6
7
8
9
10
11

Subtotals for assets . . . . . . . . . . . . . . . .
Total assets . . . . . . . . . . . . . . . . . .
Reserve for life policies and contracts . . . . . . . . . . .
Reserve for accident and health policies . . . . . . . . . .
Liability for deposit-type contracts . . . . . . . . . . . .
Life policy and contract claims . . . . . . . . . . . . .
Accident and health policy and contract claims . . . . . . . .
Policyholder’s dividend and coupon accumulations . . . . . . .
Premiums and annuity considerations received in advance less discount
Surrender values on canceled policies
. . . . . . . . . .
Part of other amounts payable on reinsurance assumed
. . . . .

12

Part of aggregate write-ins for liabilities. (Only include items or amounts includible
“total insurance liabilities on U.S. business” as defined in section 842(b)(2)(B)(i))
.
Separate accounts statement . . . . . . . . . . . . . . . .
Total insurance liabilities. Add lines 3 through 13 . . . . . . . . . .

13
14

.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.

1
2
3
4
5
6
7
8
9
10
11

in
.
.
.

12
13
14

(b) End of tax year

Form 1120-L (2018)

Page 5

Form 1120-L (2018)

Schedule M
1
a
2
a

b
c
3

Other Information (see instructions)

Check accounting method:
Accrual b
Other (specify) ▶
Check if the corporation is a:
Legal reserve company—if checked
Kind of company:
Stock
(2)
Mutual
(1)
Principal business:
(1)
Life Insurance
Health and accident insurance
(2)

Yes

No

8c

Fraternal or assessment association
Burial or other insurance company

9

Does the corporation discount any of the loss
reserves shown on its annual statement? . .

10a

b

If “Yes,” attach a statement showing (a) name and
employer identification number (EIN), (b) percentage
owned, and (c) taxable income or (loss) before NOL
and special deductions of such corporation for the
tax year ending with or within your tax year.

c

b

Enter percentage owned. ▶
At any time during the year, did one foreign person
own, directly or indirectly, at least 25% of (a)
the total voting power of all classes of stock of
the corporation entitled to vote, or (b) the total value
of all classes of stock of the corporation? . . .
If “Yes,” enter:
a Percentage owned and ▶
b Owner’s country. ▶

Was the annual statement used to prepare the tax
return filed with the state of domicile? . . . . .
If “No,” complete c below.

13

Is the corporation a subsidiary in an affiliated group
or a parent-subsidiary controlled group? . . .

Attach a statement showing name and identifying
number. (Do not include any information already
entered in line 6 above.)

$

Enter the corporation’s state of domicile. ▶

b

a

Enter the total unpaid loss adjustment expenses
shown on the corporation’s annual statement:
$
(1) For the current year:

12a

At the end of the tax year, did the corporation own,
directly or indirectly, 50% or more of the voting
stock of a domestic corporation? (For rules of
attribution, see section 267(c).) . . . . . .

At the end of the tax year, did any individual,
partnership, corporation, estate, or trust own,
directly or indirectly, 50% or more of the
corporation’s voting stock? (For rules of attribution,
see section 267(c).) . . . . . . . . .
If “Yes,” complete a and b below.

.

11

5

If “Yes,” enter name and EIN of the parent
corporation. ▶

.

Enter the available net operating loss carryover from prior
tax years. (Do not reduce it by any deduction on page 1,
line 21b.) . . . . . ▶ $

Does the corporation have any variable annuity
contracts outstanding? . . . . . . . .

8

No

Enter the total unpaid losses shown on the
corporation’s annual statement:
$
(1) For the current year:
(2) For the previous year: $

(2) For the previous year:

4

7

Yes

DRAFT AS OF
August 22, 2018
DO NOT FILE

Enter the percentage that the total of the
corporation’s life insurance reserves (section
816(b)) plus unearned premiums and unpaid losses
(whether or not ascertained) on noncancelable life,
health, or accident policies not included in
life insurance reserves bears to the corporation’s
total reserves (section 816(c)) ▶
%.
Attach a statement showing the computation.

6

The corporation may have to file Form 5472,
Information Return of a 25% Foreign-Owned U.S.
Corporation or a Foreign Corporation Engaged in a
U.S. Trade or Business. Enter number of Forms 5472
attached. ▶

Enter the state where the annual statement used to
prepare the tax return was filed. ▶
Is the corporation required to file Schedule UTP
(Form 1120), Uncertain Tax Position Statement? See
instructions. . . . . . . . . . . . .
If “Yes,” complete and attach Schedule UTP.

14

Does the corporation have gross receipts of at least
$500 million in any of the 3 preceding tax years? (See
section 59A(e)(2) and (3).) . . . . . . . .
If “Yes,” complete and attach Form 8991.

15

During the tax year, did the corporation pay or accrue
any interest or royalty for which the deduction is not
allowed under section 267A? See instructions . .
If “Yes,” enter the total amount of the disallowed
▶ $
deduction. . . . .

16

Did the corporation have an election under section
163(j) for any real property trade or business or any
farming business in effect during the tax year? See
instructions. . . . . . . . . . . . .

17

Is the corporation required to file Form 8990,
Limitation on Business Interest Expense IRC 163(j), to
calculate the amount of deductible business interest?
See instructions. . . . . . . . . . . .

Form 1120-L (2018)


File Typeapplication/pdf
File Title2018 Form 1120-L
SubjectU.S. Life Insurance Company Income Tax Return
AuthorSE:W:CAR:MP
File Modified2018-08-22
File Created2018-08-22

© 2024 OMB.report | Privacy Policy