Commissioner’s Corner – Modoc Domicile

COMMISSIONER'S CORNER

The Commissioner’s Corner provides material relevant to the Modoc Interaction with other government branches as well as updates on current issues pertaining to captives.

Houston Federal Judge Strikes Down IRS Regulation Designating IRC 831(b) Captives as Listed Transactions

Order on Motion to Dismiss – Ryan, LLC v. Internal Revenue Service

IRS Should Work with Industry On Microcaptive Regs

Drake Plastics v. IRS

IRS Rule – Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest

The Oklahoman-OpEd: The partnership between tribal nations and small businesses is invaluable. The IRS could unravel it

RMC and Ankner Prevail Against IRS in Captive Dispute

Captive Demand Grows – Business Insurance

Commissioner’s Opinion #2

Commissioner’s Opinion #1

Signed Small Captive Ins Letter 12-06-2023

Objection to IRS Notice of Proposed Rule Making 9-26-2023

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