endowment contract

For purposes of this section, the term “endowment contract” includes a face-amount certificate, as defined in section 2(a)(15) of the Investment Company Act of 1940 ( 15 U.S.C., sec. 80a–2 ), issued after December 31, 1954 .

Source

26 USC § 72(l)

Scoping language

For purposes of this section