 | 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 - 1964 - 1098 pages
...IMPOSED Sec. 801. Definition of life Insurance company. 802. Tax Imposed. § 801. Definition of life insurance company. (a) Life insurance company defined....or noncancellable contracts of health and accident Insurance, if — (1) its life Insurance reserves (as defined in subsection (b)), plus (2) unearned... | |
 | 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 insurance, and the life insurance reserves (as defined in subsection (c) (2) ) plus unearned premiums... | |
 | 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...or noncancellable contracts of health and accident insurance, and the life insurance reserves (as defined in subsection (c) (2)) plus unearned premiums... | |
 | 1977 - 568 pages
...provisions; life insurance companies; definition of life insurance company. SEC. 801. Definition of life insurance company —(a) Life insurance company defined....or noncancellable contracts of health and accident insurance, if— (1) Its life insurance reserves (as defined in subsection (b)), plus 1.801 (2) Unearned... | |
 | 1979 - 580 pages
...provisions; life insurance companies; definition of life insurance company. SEC. 801. Definition of life insurance company — (a) Life insurance company defined....or noncancellable contracts of health and accident Insurance, if— (1) Its life insurance reserves (as defined in subsection (b)), plus (2) Unearned... | |
 | 1966 - 396 pages
...companies ; definition of life insurance company. SEC. 801. Definition of life insurance company—(a) Life insurance company defined. For purposes of this...or noncancellable contracts of health and accident Insurance, if— (1) Its life Insurance reserves (ae defined in subsection (b) ), plus (2) Unearned... | |
 | 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...or noncancellable contracts of health and accident insurance. If its life insurance reserves (as defined in section 803 (b)), plus unearned premiums and... | |
 | 1970 - 438 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...or noncancellable contracts of health and accident insurance, and its life insurance reserves (as defined in section 801 (b) and § 1.801-4) , plus unearned... | |
 | 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...or noncancellable contracts of health and accident insurance, and its life insurance reserves (as defined in section 801(b) and §1.801-4), plus unearned... | |
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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... 
