life insurance company
For purposes of this subtitle, the term “life insurance company” means an insurance company which is engaged in the business of issuing life insurance and annuity contracts (either separately or combined with accident and health insurance), or noncancellable contracts of health and accident insurance, if—
Source
26 USC § 816(a)
Scoping language
None identified, default scope is assumed to be the parent (subpart E) of this section.