applicable insurance regulatory body
Defined in 1 place of the United States Code.
The term "applicable insurance regulatory body" means, with respect to any insurance business, the entity established by law to license, authorize, or regulate such business and to which the statement described in subparagraph (A) is provided.
Source
- 2017–present26 U.S.C. § 1297Internal Revenue Code · Passive foreign investment company · for purposes of this section