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" life insurance reserves" means amounts which are computed or estimated on the basis of recognized mortality or morbidity tables and assumed rates of Interest, and which are set aside to mature or liquidate, either by payment or reinsurance, future unaccrued... "
Tax Formula for Life Insurance Companies: Hearing Before the Committee on ... - Page 7
by United States. Congress. Senate. Committee on Finance - 1955 - 76 pages
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United States Code, Volume 3

United States - 1953 - 1744 pages
...aside to mature or liquidate, either by payment or reinsurance, future unaccrued claims arising from credit may require the taxpayer to give a bond with...the Commissioner may require, conditioned upon the involving, at the time with respect to which the reserve is computed, life, health, or accident contingencies....
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...aside to mature or liquidate, either by payment or reinsurance, future unaccrued claims arising from life insurance, annuity, and noncancellable health...(including life insurance or annuity contracts combined u-ith noncancellable health and accident insurance) involving, at the time with respect to which the...
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The Code of Federal Regulations of the United States of America

1977 - 568 pages
...reserves. SEC. 813. Adjustment for certain reserves. In the case of a life insurance company writing contracts other than life insurance, annuity, and...with noncancellable health and accident insurance), the term "adjustment for certain reserves" means, for purposes of this subpart, an amount equal to...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 748 pages
...reserves. SEC. 813. Adjustment for certain reserves. In the case of a life Insurance company writing contracts other than life Insurance, annuity, and...with noncancellable health and accident insurance) , the term "adjustment for certain reserves" means, for purposes of this subpart, an amount equal to...
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The Code of Federal Regulations of the United States of America

1997 - 732 pages
...aside to mature or liquidate, either by payment or reinsurance, future unaccrued claims arising from life insurance, annuity, and noncancellable health...with noncancellable health and accident insurance) involving, at the time with respect to which the reserve is computed, life, health, or accident contingencies;...
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The Code of Federal Regulations of the United States of America

1987 - 604 pages
...liquidate, either by payment or reinsurance, future unaccrued claims arising from life insurance, annuty, and noncancellable health and accident insurance contracts...with noncancellable health and accident insurance) involving, at the time with respect to which the reserve is computed, life, health, or accident contingencies;...
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The Code of Federal Regulations of the United States of America

1986 - 618 pages
...liquidate, either by payment or rein surance, future unaccrued claims arising from life insurance, annuty, and noncancellable health and accident insurance contracts...with noncancellable health and accident insurance) involving, at the time with respect to which the reserve is computed, life, health, or accident contingencies;...
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The Code of Federal Regulations of the United States of America

1990 - 676 pages
...deposited or maintained to liquidate future unaccrued claims arising from life insurance, annuity, or noncancellable health and accident insurance contracts...with noncancellable health and accident insurance) involving, at the time with respect to which the reserve is deposited or maintained, life, health,...
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The Code of Federal Regulations of the United States of America

1976 - 536 pages
...deposited or maintained to liquidate future unaccrued claims arising from life insurance, annuity, or noncancellable health and accident Insurance contracts...with noncancellable health and accident Insurance) Involving, at the time with respect to which the reserve is deposited or maintained, life, health,...
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The Code of Federal Regulations of the United States of America

1989 - 672 pages
...maintained to liquidate future unaccrued claims arising from life insurance, annuity, or noncancel lable health and accident insurance contracts (including...with noncancellable health and accident insurance) involving, at the time with respect to which the reserve is deposited or maintained, life, health,...
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