permitted insurance

(3) Permitted insurance The term “permitted insurance” means— (A) insurance if substantially all of the coverage provided under such insurance relates to— (i) liabilities incurred under workers’ compensation laws, (ii) tort liabilities, (iii) liabilities relating to ownership or use of property, or (iv) such other similar liabilities as the Secretary may specify by regulations, (B) insurance for a specified disease or illness, and (C) insurance paying a fixed amount per day (or other period) of hospitalization.

Source

26 USC § 223(c)(3)


Scoping language

None identified. Default scope is assumed to be the entire title.
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