# Attained Age of the Insured Under Section 7702
> **IRS** · Final regulation. · Published 2006-09-13 · Effective 2006-09-13 · 71 FR 53967
## Document
- **Document number:** E6-15117
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 53967
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2006/09/13/E6-15117/attained-age-of-the-insured-under-section-7702)
---
*AI Analytics · CC0 1.0*