 | 1970 - 428 pages
...from life insurance, annuity, or noncancellable health and accident insurance contracts (ineluding 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... | |
 | 1968 - 404 pages
...from life insurance, annuity, or noncancellable health and accident insurance contracts (ineluding 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... | |
 | 1992 - 666 pages
...reserves defined. For purposes of part I, subchapter chapter 1 of the Code, the term life it surance reserves (as defined In section 801(b)) means those...the meaning of the term "reserves required by law", sec paragraph (b) of g 1.801-5. For purposes of determining life insurance reserve:;, only llio.se... | |
 | 1997 - 712 pages
...noncancellable health and accident insurance contracts (including life insurance or annuity contract» combined with noncancellable health and accident insurance)...(3) Which, except as otherwise provided by section 80Kb)(2) and pangraphs (b) and (c) of this section, are required by law. For the meaning of the term... | |
 | 1957 - 898 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. Tax Court - 1960 - 1512 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. Internal Revenue Service - 1959 - 1518 pages
...payment or reinsurance, future unaccrued claims arising from life insurance, annuity, and noncancellnble health and accident insurance contracts (Including...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. Internal Revenue Service - 1961 - 1456 pages
...deposited or maintained to liquidate future unaccrued claims arising from life insurance, annuity, or a ċ{^ % . Ÿ پ B *_U Wt6Q¹ K9B # Y t'G ... 9n l `z , . 8 q 7 ̈ Û2Μ1kpF @%@ r an ɛ deposited or maintained, life, health, or accident contingencies. The rate of interest assumed in calculating... | |
| |
... (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... 
