To learn more about captive insurance companies, please visit my webpage.
Starting in the mid-1970s, and continuing through the UPS case, the IRS fought captives tooth and nail. Over the course of these cases, they advanced three different legal arguments against captive insurance: the economic family argument, the nexus of contracts and the assignment of income doctrine.
However, it's important to ask this question regarding the IRS' legal battle: "what was it about captives that the IRS did
