specified holder
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term “specified holder” means, with respect to any insurance company, any individual who holds (directly or indirectly) an interest in such insurance company and who—
(I) is a lineal descendent (including by adoption) of an individual who holds an interest (directly or indirectly) in the specified assets with respect to such insurance company or of such individual’s spouse,
(II) is a spouse of any lineal descendent described in subclause (I), or
(III) is not a citizen of the United States and is a spouse of an individual who holds an interest (directly or indirectly) in the specified assets with respect to such insurance company.
Source
- 2018–present26 U.S.C. § 831Internal Revenue Code · Tax on insurance companies other than life insurance companies · in this section
The term "specified holder" means, with respect to any insurance company, any individual who holds (directly or indirectly) an interest in such insurance company and who is a spouse or lineal descendant (including by adoption) of an individual who holds an interest (directly or indirectly) in the specified assets with respect to such insurance company.
Source
- 2016–201826 U.S.C. § 831Internal Revenue Code · Tax on insurance companies other than life insurance companies · in this section