26 CFR § 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
(a)Mortality table. Notwithstanding any provision of § 1.101-4 that otherwise would permit the use of a mortality table not described in this section, the mortality table set forth in § 1.72-7(c)(1) must be used to determine -
(b)Examples. The principles of this section may be illustrated by the following examples: