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reserves required by law

Defined in 1 dictionary — Case Law

Definitions from Case Law

From 299 U.S. 88 - Helvering v. Illinois Life Insurance · 1936Most cited · 84 citing opinions

The phrase 'required by law' includes only reserves that directly pertain to life insurance. Other reserves, even though required by state statutes regulatory of the business authorized to be carried on by life insurance companies, are not included.