Attained Age of the Insured Under Section 7702

tax-irs · IRS · Rule · Published 2006-09-13 · Effective 2006-09-13 · 71 FR 53967

Document

Document number: E6-15117
Federal Register citation: 71 FR 53967
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulation.
Category: tax-irs
Sub-agency: IRS
Publication date: 2006-09-13
Effective date: 2006-09-13
Treasury docket: TD 9287

Abstract

This document contains final regulations explaining how to determine the attained age of an insured for purposes of testing whether a contract qualifies as a life insurance contract for Federal income tax purposes.

Source

Authoritative: Federal Register document
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