endowment contract
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 72 — for purposes of this section
For purposes of this section, the term “endowment contract” includes a face-amount certificate, as defined in section 2(a)(15) of the Investment Company Act of 1940 (15 U.S.C., sec. 80a–2), issued after December 31, 1954.
26 U.S.C. § 7702 — for purposes of this title
For purposes of this title (other than paragraph (1)), the term “endowment contract” means a contract which is an endowment contract under the applicable law and which meets the requirements of subsection (a).