specified assets
Defined in 1 place of the United States Code.
The term "specified assets" means, with respect to any insurance company, the trades or businesses, rights, or assets with respect to which the net written premiums (or direct written premiums) of such insurance company are paid.
Source
- 2016–present26 U.S.C. § 831Internal Revenue Code · Tax on insurance companies other than life insurance companies · in this section