 | United States. Board of Tax Appeals - 1930 - 1460 pages
...follows therefore that any insurance company, a corporation, joint stock company, or a partnership, that is ''engaged in the business of issuing life insurance and annuity contracts (including contracts of combine*! life, health, and accident insurance), the reserve funds of which... | |
 | United States - 1953 - 1744 pages
...as other foreign corporations. (b) Definition of life insurance company. When used in this chapter, , the same basis in whole or in part in his hands...held stock or securities received upon a distribution and the life insurance reserves (as defined in subsection (c) (2) ) plus unearned premiums and unpaid... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...foreign corporations. Sec. 201. (b) Definition of life insurance company. — When used in this chapter, the term "life insurance company" means an insurance...noncancellable contracts of health and accident insurance, and the life insurance reserves (as defined in subsection (c) (2)) plus unearned premiums and unpaid... | |
 | 1977 - 568 pages
...definition of life insurance company. SEC. 801. Definition of life insurance company —(a) Life insurance company defined. For purposes of this subtitle, the...insurance reserves (as defined in subsection (b)), plus 1.801 (2) Unearned premiums, and unpaid losses (whether or not ascertained), on noncancellable life,... | |
 | 1967 - 2196 pages
...definition of life insurance company. SEC. 801. Definition of life insurance company — (a) Life insurance company defined, for purposes of this subtitle, the...Insurance, If— (1) Its life Insurance reserves (as denned in subsection ( b ) ) , plus (2) Unearned premiums, and unpaid losses -whether or not ascertained)... | |
 | 1966 - 396 pages
...definition of life insurance company. SEC. 801. Definition of life insurance company—(a) Life insurance company defined. For purposes of this subtitle, the...accident Insurance, if— (1) Its life Insurance reserves (ae defined in subsection (b) ), plus (2) Unearned premiums, and unpaid losses (whether or not ascertained),... | |
 | 1960 - 880 pages
...insurance companies; definition of life insurance company. SEC. 801. Definition of life insurance company. For purposes of this subtitle, the term "life Insurance...noncancellable contracts of health and accident insurance. If its life insurance reserves (as defined in section 803 (b)), plus unearned premiums and unpaid losses... | |
 | 1971 - 748 pages
...insurance company — (a) Life insurance company defined,. For purposes of this subtitle, the term "Die Insurance company" means an Insurance company which...Insurance, If— (1) Its life Insurance reserves (as denned In subsection (b) ) , plus (2) Unearned premiums, and unpaid losses (whether or not ascertained),... | |
 | 1999 - 740 pages
...paragraph (a) of this section). An insurance company shall be taxed as a life insurance company if it is engaged in the business of issuing life insurance...noncancellable contracts of health and accident insurance, and its life insurance reserves (as defined in section 801(b) and §1.801-4), plus unearned premiums,... | |
 | 1990 - 676 pages
...paragraph (a) of this section). An insurance company shall be taxed as a life insurance company if it is engaged in the business of issuing life insurance...noncancellable contracts of health and accident insurance, and its life insurance reserves (as defined in section 801(b) and § 1.801-4), plus unearned premiums,... | |
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For purposes of this subtitle, the term "life insurance company" means an insurance company which is engaged in the business of issuing life insurance and annuity contracts (either separately or combined with health and accident insurance), or noncancellable... 
