guideline premium limitation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 101 — in this section
The term “guideline premium limitation” means, as of any date, the greater of—
(i) the guideline single premium, or
(ii) the sum of the guideline level premiums to such date.
26 U.S.C. § 7702 — for purposes of this section (8 versions over time)
The term “guideline premium limitation” means, as of any date, the greater of—
(A) the guideline single premium, or
(B) the sum of the guideline level premiums to such date.