(1) In general The term “net premiums” means, with respect to any category of specified insurance contracts set forth in subsection (c)(1), the excess (if any) of— (A) the gross amount of premiums and other consideration on such contracts, over (B) return premiums on such contracts and premiums and other consideration incurred for reinsurance of such contracts. The rules of section 803(b) shall apply for purposes of the preceding sentence.
26 USC § 848(d)(1)
None identified. Default scope is assumed to be the entire title.