line of business

(4) Line of business The term “line of business” means a category for the reporting of loss payment patterns determined on the basis of the annual statement for fire and casualty insurance companies for the calendar year ending with or within the taxable year, except that the multiple peril lines shall be treated as a single line of business.


26 USC § 846(e)(4)

Scoping language

For purposes of this section
Is this correct? or