endowment contract
(2) Definition of endowment contract For purposes of this title (other than paragraph (1)), the term “endowment contract” means a contract which is an endowment contract under the applicable law and which meets the requirements of subsection (a).
Source
26 USC § 7702(h)(2)
Scoping language
None identified, default scope is assumed to be the parent (chapter 79) of this section.