gross amount of premiums and other consideration
(1) Certain items included For purposes of subsection (a)(1)(A), the term “gross amount of premiums and other consideration” includes— (A) advance premiums, (B) deposits, (C) fees, (D) assessments, (E) consideration in respect of assuming liabilities under contracts not issued by the taxpayer, and (F) the amount of policyholder dividends reimbursable to the taxpayer by a reinsurer in respect of reinsured policies, on insurance and annuity contracts.
26 USC § 803(b)(1)
None identified. Default scope is assumed to be the entire title.