3Harold 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/.
4IRS Your Federal Income Tax (for individuals for use in preparing 2004 returns)[EB/OL].(2004-04-17)[2010- 09-03].http:// www.irs.gov.
