| http://www.w3.org/ns/prov#value | - Premiums are Deductible Another way to get the deduction for the premium payments ??? The Captive must insure more than 33% of its policies on third party risks ??? There is a long line of cases on this point, including the leading case, Comm???r. vs. Americo ( the 33% rule) 9th Circuit, 1992
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