US Codex
U.S.C.
Notes

§264. Certain amounts paid in connection with insurance contracts — Inbound Citations

26 U.S.C. § 264

Cited by 14 provisions in release 119-102.

Citations to 26 U.S.C. § 264 as a whole

Citations to §264(a)(1)

Citations to §264(a)(4)

  • 26 U.S.C. § 101(a)(2)
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    (2) In the case of a transfer for a valuable consideration, by assignment or otherwise, of a life insurance contract or any interest therein, the amount excluded from gross income by paragraph (1) shall not exceed an amount equal to the sum of the actual value of such consideration and the premiums and other amounts subsequently paid by the transferee. The preceding sentence shall not apply in the case of such a transfer—
    (A) if such contract or interest therein has a basis for determining gain or loss in the hands of a transferee determined in whole or in part by reference to such basis of such contract or interest therein in the hands of the transferor, or
    (B) if such transfer is to the insured, to a partner of the insured, to a partnership in which the insured is a partner, or to a corporation in which the insured is a shareholder or officer.
    The term “other amounts” in the first sentence of this paragraph includes interest paid or accrued by the transferee on indebtedness with respect to such contract or any interest therein if such interest paid or accrued is not allowable as a deduction by reason of section 264(a)(4).

Citations to §264(c)

  • 26 U.S.C. § 9824(a)(1)(B)
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    (B) electronically accessing de-identified claims and encounter information or data for each participant or beneficiary in the plan, upon request and consistent with the privacy regulations promulgated pursuant to section 264(c) of the Health Insurance Portability and Accountability Act of 1996, the amendments made by the Genetic Information Nondiscrimination Act of 2008, and the Americans with Disabilities Act of 1990, including, on a per claim basis—
    (i) financial information, such as the allowed amount, or any other claim-related financial obligations included in the provider contract;
    (ii) provider information, including name and clinical designation;
    (iii) service codes; or
    (iv) any other data element included in claim or encounter transactions; or
  • 26 U.S.C. § 9824(a)(1)(C)
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    (C) sharing information or data described in subparagraph (A) or (B), or directing that such data be shared, with a business associate as defined in section 160.103 of title 45, Code of Federal Regulations (or successor regulations), consistent with the privacy regulations promulgated pursuant to section 264(c) of the Health Insurance Portability and Accountability Act of 1996, the amendments made by the Genetic Information Nondiscrimination Act of 2008, and the Americans with Disabilities Act of 1990.
  • 26 U.S.C. § 9824(a)(4)
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    (4) Nothing in this section shall be construed to modify or eliminate existing privacy protections and standards under State and Federal law. Nothing in this subsection shall be construed to otherwise limit access by a group health plan or plan sponsor to data as permitted under the privacy regulations promulgated pursuant to section 264(c) of the Health Insurance Portability and Accountability Act of 1996, the amendments made by the Genetic Information Nondiscrimination Act of 2008, and the Americans with Disabilities Act of 1990.

Citations to §264(f)

Citations to §264(f)(5)(A)(iv)