 | United States - 1953 - 1744 pages
...estimated on the basis of recognized mortality or morbidity tables and assumed rates of interest, and . In the case of such a tax accrued but not paid the...the Commissioner may require, conditioned upon the Such life insurance reserves, except in the case of policies covering life, health, and accident insurance... | |
 | United States - 1964 - 1098 pages
...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...health and accident insurance contracts (including Ufe insurance or annuity contracts combined with noncancellable health and accident insurance) involving,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...estimated on the basis of recognized mortality or morbidity tablea and assumed rates of interest, and which are set aside to mature or liquidate, either...(including life insurance or annuity contracts combined u-ith noncancellable health and accident insurance) involving, at the time with respect to which the... | |
 | 1967 - 2196 pages
...subchapter L, chapter 1 of the Code, the term "life insurance reserves" (as denned in section 801(b) ) means those amounts — (1) Which are computed or...(3) Which, except as otherwise provided by section 801(b)(2) and paragraphs (b) and (c) of this section, are required by law. For the meaning of the term... | |
 | 2001 - 810 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...(3) Which, except as otherwise provided by section 801(b)(2) and paragraphs (b) and (c) of this section, are required by law. For the meaning of the term... | |
 | 1997 - 732 pages
...subchapter L, chapter 1 of the Code, the term life truaranee réserves (as defined In section 801(b)) means those amounts: (1) Which are computed or estimated...(3) Which, except as otherwise provided by section 801(b)(2) and paragraphs (b) and (c) of this section, are required by law. For the meaning of the term... | |
 | 2002 - 890 pages
...the Code, the term life insurance reserves (as defined in section 801(b)) means those amounts: (l) Which are computed or estimated on the basis of recognized...(3) Which, except as otherwise provided by section 801(b)(2) and paragraphs (b) and (c) of this section, are required by law. For the meaning of the term... | |
 | 2002 - 820 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...(including life insurance or annuity contracts combined 26 CFR Ch. I (4-1-02 Edition) with noncancellable health and accident insurance) involving, at the... | |
 | 2000 - 792 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...Insurance, annuity, and noncancellable health and accident in: surance contracts (including life insurance or annuity contracts combined ' with noncancellable... | |
 | 1985 - 548 pages
...liquidate, either by payment or reinsurance, future unaccrued claims arising from life insurance, annuty, and noncancellable health and accident insurance contracts...(3) Which, except as otherwise provided by section 801(b)(2) and paragraphs (b) and (c) of this section, are required by law. For the meaning of the term... | |
| |
For purposes of this part, the term 'life insurance reserves' means amounts — "(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,... 
