§848. Capitalization of certain policy acquisition expenses — Inbound Citations
26 U.S.C. § 848
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 848 as a whole
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(B) the amount required to be capitalized under section 848 in connection with such transaction.
Citations to §848(e)(2)
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(E) If coverage for each insured under a master contract is treated as a separate contract for purposes of sections 817(h), 7702, and 7702A, coverage for each such insured shall be treated as a separate contract for purposes of subparagraph (A). For purposes of the preceding sentence, the term “master contract” shall not include any group life insurance contract (as defined in section 848(e)(2)).