Items included.
Items included. The gross amount of premiums and other consideration includes
(i) Advance premiums;
(ii) Amounts in a premium deposit fund or similar account, to the extent provided in paragraph (b)(3) of this section;
(iii) Fees;
(iv) Assessments;
(v) Amounts that the insurance company charges itself representing premiums with respect to benefits for its employees (including full-time life insurance salesmen treated as employees under section 7701(a)(20)); and
(vi) The value of a new contract issued in an exchange described in paragraph (c)(2) or (c)(3) of this section.