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).


26 USC § 7702(h)(2)

Scoping language

None identified, default scope is assumed to be the parent (chapter 79) of this section.
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