annual statement
Defined in 2 places of the United States Code.
The term “annual statement” means the annual statement approved by the National Association of Insurance Commissioners which the taxpayer is required to file with insurance regulatory authorities of a State.
Source
- 1994–present26 U.S.C. § 846Internal Revenue Code · Discounted unpaid losses defined · for purposes of this section
The term “annual statement” means the annual statement for life insurance companies approved by the National Association of Insurance Commissioners.
Source
- 1994–present26 U.S.C. § 809Internal Revenue Code · Repealed. Pub. L. 108218, title II, 205(a), Apr. 10, 2004, 118 Stat. 610] · in this section