Public-domain · open source

portion

Defined in 1 place of the United States Code.

For purposes of this subsection, the term “portion” means only the terms and benefits under a life insurance contract or annuity contract that are in addition to the terms and benefits under the contract without regard to long-term care insurance coverage.

Source

2009–present 26 U.S.C. § 7702BInternal Revenue Code · Treatment of qualified long-term care insurance · for purposes of this section

For purposes of this subsection, the term “portion” means only the terms and benefits under a life insurance contract that are in addition to the terms and benefits under the contract without regard to long-term care insurance coverage.

Source

1996–2009 26 U.S.C. § 7702BInternal Revenue Code · Treatment of qualified long-term care insurance · for purposes of this section