 | United States - 1953 - 1744 pages
...life insurance reserves (as defined in subsection (c) (2) ) plus unearned premiums and unpaid losses paragraph, an involuntary conversion described in section 112 (f) shall be considered an exc of which comprise more than 50 per centum of its total reserves. For the purpose of this subsection,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...life insurance reserves (as defined in subsection (c) (2)) plus unearned premiums and unpaid losses on noncancellable life, health, or accident policies not included in life insurance reserves, of which comprise more than 50 per centum of its total reserves. For the purpose of this subsection,... | |
 | 1979 - 580 pages
...accident insurance, and its life insurance reserves (as defined in section 801(b) and $ 1.801-4), plus unearned premiums, and unpaid losses (whether or not...policies not included in life insurance reserves, com; i ise more than 50 percent of its total reserves (as defined in section 801(c) p.nd $ 1.801-5).... | |
 | 1977 - 568 pages
...annuity contracts (either separately or combined with health and accident insurance), or noncancellable contracts of health and accident insurance, if—...insurance reserves (as defined in subsection (b)), plus 1.801 (2) Unearned premiums, and unpaid losses (whether or not ascertained), on noncancellable life,... | |
 | 2001 - 810 pages
...cancellable contracts, the unearned premiums and unpaid losses (whether or not ascertained). (3) The unearned premiums, and unpaid losses (whether or not...noncancellable life, health, or accident policies (and guaranteed renewable life, health, and accident policies) not included in life insurance reserves.... | |
 | 1992 - 652 pages
...cancellable contracts, the unearned premiums and unpaid losses (whether or not ascertained). (3) The unearned premiums, and unpaid losses (whether or not...noncancellable life, health, or accident policies (and guaranteed renewable life, health, and accident policies) not included in life insurance reserves.... | |
 | 1960 - 880 pages
...its life insurance reserves (as defined in section 803 (b)), plus unearned premiums and unpaid losses on noncancellable life, health, or accident policies...included In life Insurance reserves, comprise more than 60 percent of its total reserves. For purposes of this section, the term "total reserves" means life... | |
 | 1967 - 408 pages
...life insurance reserves (as defined in section 803 (b)) plus any unearned premiums and unpaid losses on noncancellable life, health, or accident policies, not included in "life insurance reserves" must comprise more than 50 percent of its total reserves (as defined in section 801). An insurance... | |
 | 1971 - 748 pages
...annuity contracts (either separately or combined with health and accident Insurance), or noncancellable contracts of health and accident Insurance, If— (1) Its life Insurance reserves (as denned In subsection (b) ) , plus (2) Unearned premiums, and unpaid losses (whether or not ascertained),... | |
 | 1973 - 444 pages
...annuity contracts (either separately or combined with health and accident Insurance), or noncancellable contracts of health and accident insurance. If— (1) Its life Insurance reserves (as denned In subsection (b) ) , plus (2) Unearned premiums, and unpaid losses (whether or not ascertained),... | |
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... (2) unearned premiums, and unpaid losses (whether or not ascertained), on noncancellable life, health, or accident policies not included in life Insurance reserves, comprise more than 50 percent of its total reserves (as defined in subsection (c)).... 
