Period of coverage.

Period of coverage. For purposes of this section, the phrase period of coverage means any one calendar month period, or part thereof, during the employee's taxable year during which the employee is provided group-term life insurance on his life to which the rule of inclusion set forth in section 79(a) applies. The phrase part thereof as used in the preceding sentence means any continuous period which is less than the one calendar month period referred to in the preceding sentence for which premiums are charged by the insurer.


26 CFR § 1.79-3

Scoping language

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