§998

2 cases·1 questioned·1 cited

Statute Text — 26 U.S.C. §998

Statute text not available for this section.

2 Citing Cases

QUEST. R.V.I. Guaranty Co., Ltd. and Subsidiaries, Petitioner · 2015

We express no view on whether these contracts would constitute "insurance" under the analysis set forth in this Opinion.

General Electric Company and Subsidiaries v. Commissioner of Internal Revenue 245 F.3d 149 · Cir.