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amplified by Rev. Proc. 92-49, 1992-1 C.B. 987, and modified by Rev. Proc. 92-102, 1992-2 C.B. 579), for the value of insubstantial benefits that may be received by a donor in return for a contribution, without causing the contribution to fail to be fully deductible, are $10.90, $54.50, and $109, respectively. .31 Tax on Insurance Companies Other than Life Insurance Companies. For taxable years beginning in 2018, under § 831(b)(2)(A)(i) the amount of the limit on net written premiums or direct written premiums (whichever is greater) is $2,300,000 to elect the alternative tax for certain small companies under § 831(b)(1) to be taxed only on taxable investment income. .32 Expatriation to Avoid Tax. For calendar year 2018, under § 877A(g)(1)(A), unless an exception under § 877A(g)(1)(B) applies, an individual is a covered expatriate if the individual’s “average annual net income tax” under § 877(a)(2)(A) for the five taxable years ending before the expatriation date is more than $165,000. .33 Tax Responsibilities of Expatriation. For taxable years beginning in 2018, the amount that would be includible in the gross income of a covered expatriate by reason of § 877A(a)(1) is reduced (but not below zero) by $713,000. .34 Foreign Earned Income Exclusion. For taxable years beginning in 2018, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $104,100. .35 Unified Credit Against Estate Tax. For an estate of any decedent dying in calendar year 2018, the basic exclusion amount is $5,600,000 for determining the amount of the unified credit against estate tax under § 2010.

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Official source

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amplified by Rev. Proc. 92-49, 1992-1 C.B. 987, and modified by Rev. Proc. 92-102, 1992-2 C.B. 579), for the value of insubstantial benefits that may be received by a donor in return for a contribution, without causing the contribution to fail to be fully deductible, are $10.90, $54.50, and $109, respectively. .31 Tax on Insurance Companies Other than Life Insurance Companies. For taxable years beginning in 2018, under § 831(b)(2)(A)(i) the amount of the limit on net written premiums or direct written premiums (whichever is greater) is $2,300,000 to elect the alternative tax for certain small companies under § 831(b)(1) to be taxed only on taxable investment income. .32 Expatriation to Avoid Tax. For calendar year 2018, under § 877A(g)(1)(A), unless an exception under § 877A(g)(1)(B) applies, an individual is a covered expatriate if the individual’s “average annual net income tax” under § 877(a)(2)(A) for the five taxable years ending before the expatriation date is more than $165,000. .33 Tax Responsibilities of Expatriation. For taxable years beginning in 2018, the amount that would be includible in the gross income of a covered expatriate by reason of § 877A(a)(1) is reduced (but not below zero) by $713,000. .34 Foreign Earned Income Exclusion. For taxable years beginning in 2018, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $104,100. .35 Unified Credit Against Estate Tax. For an estate of any decedent dying in calendar year 2018, the basic exclusion amount is $5,600,000 for determining the amount of the unified credit against estate tax under § 2010.