insurance income

(1) In general For purposes of section 952(a)(1), the term “insurance income” means any income which— (A) is attributable to the issuing (or reinsuring) of an insurance or annuity contract, and (B) would (subject to the modifications provided by subsection (b)) be taxed under subchapter L of this chapter if such income were the income of a domestic insurance company.


26 USC § 953(a)(1)

Scoping language

For purposes of section 952
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