statutory reserves

(4) Statutory reserves The term “statutory reserves” means the aggregate amount set forth in the annual statement with respect to items described in section 807(c). Such term shall not include any reserve attributable to a deferred and uncollected premium if the establishment of such reserve is not permitted under section 811(c).

Source

26 USC § 807(d)(4)


Scoping language

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