# Attained Age of the Insured Under Section 7702; Correction
> **IRS** · Correction to final regulations. · Published 2006-10-20 · Effective 2006-09-13 · 71 FR 61888
## Document
- **Document number:** E6-17572
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 61888
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-10-20
- **Effective date:** 2006-09-13
- **Treasury docket:** TD 9287
## Abstract

This document corrects the final regulation (TD 9287) that was published in the Federal Register on Wednesday, September 13, 2006 (71 FR 53967), 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/2006/10/20/E6-17572/attained-age-of-the-insured-under-section-7702-correction)
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