2IRS,2004,“Your Federal Income Tax”(for individuals for use in preparing 2004 returns),www.irs.gov.
3Harold D. Skipper Jr.,2001,“The Taxation Of Life Insurance Policies In OECD countries:Implications For Tax Policy And Planning”, www.oecd.org/daf/insurance-pensions/.
2Harold D. Skipper Jr. The Policies in OECD countries: Taxation of Life Insurance Implications for Tax Policy and Planning[EB/OL]. (2001-07-19) [2010-10-25].http:// www.oecd.org/daf/insurance-pensions/.
3IRS Your Federal Income Tax (for individuals for use in preparing 2004 returns)[EB/OL].(2004-04-17)[2010- 09-03].http:// www.irs.gov.
