 | United States - 1953 - 1744 pages
...liquidate, either by payment or reinsurance, future unaccrued claims arising from life insurance, annuity, and noncancellable health and accident insurance contracts...computed, life, health, or accident contingencies. Such life insurance reserves, except in the case of policies covering life, health, and accident insurance... | |
 | United States - 1964 - 1098 pages
...life insurance, annuity, and noncancellable health and accident insurance contracts (including Ufe insurance or annuity contracts combined with noncancellable...computed, life, health, or accident contingencies. (2) Reserves must be required by law. Except — (A) in the case of policies covering life, health,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...liquidate, either by payment or reinsurance, future unaecrued claims arising from life insurance, annuity, and noncancellable health and accident insurance contracts...computed, life, health, or accident contingencies. Such life insurance reserves, except in the case of policies covering life, health, and accident insurance... | |
 | 1981 - 676 pages
...subchapter L, chapter 1 of the Code, the term "life insurance reserves" (as defined in section 801 (b » means those amounts— (1) Which are computed or estimated...term "reserves required by law", see paragraph (b) of 1 1.801-5. For purposes of determining life insurance reserves, only those amounts shall be taken into... | |
 | 1986 - 618 pages
...rates of interest; (2) Which are set aside to mature or liquidate, either by payment or rein surance, future unaccrued claims arising from life insurance,...contingencies; and (3) Which, except as otherwise pro vided by section 801(b)(2) and para graphs (b) and (c) of this section, are required by law. For... | |
 | 1990 - 676 pages
...deposited or maintained to liquidate future unaccrued claims arising from life insurance, annuity, or noncancellable health and accident insurance contracts...involving, at the time with respect to which the reserve is deposited or maintained, life, health, or accident contingencies. The rate of interest assumed in calculating... | |
 | 1976 - 536 pages
...deposited or maintained to liquidate future unaccrued claims arising from life insurance, annuity, or noncancellable health and accident Insurance contracts...Involving, at the time with respect to which the reserve is deposited or maintained, life, health, or accident contingencies. The rate of interest assumed in calculating... | |
 | 1989 - 672 pages
...maintained to liquidate future unaccrued claims arising from life insurance, annuity, or noncancel lable health and accident insurance contracts (including...involving, at the time with respect to which the reserve is deposited or maintained, life, health, or accident contingencies. The rate of interest assumed in calculating... | |
 | 1971 - 748 pages
...insurance, annuity, or noncancellable health and accident insurance contracts (in§ 1.801-4 eluding life Insurance or annuity contracts combined with...involving, at the time with respect to which the reserve is deposited or maintained, life, health, or accident contingencies. The rate of interest assumed in calculating... | |
 | United States. Internal Revenue Service - 1963 - 1436 pages
...liquidate, either by payment or reinsurance, future unaccrued claims arising from life insurance, annuity, and noncancellable health and accident insurance contracts...computed, life, health, or accident contingencies. The term "unearned premiums" is defined by section 1.801-3 (e) of the Income Tax Regulations as those... | |
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... (A) which are computed or estimated on the basis of recognized mortality or morbidity tables and assumed rates of interest, and (B) which are set aside to mature or liquidate, either by payment or reinsurance, future unaccrued claims arising from... 
