26 USC 4372 - Definitions

(a)

Foreign insurer or reinsurer

(b)

Policy of casualty insurance

(c)

Indemnity bond

(d)

Insured

For purposes of section 4371(1), the term “insured” means—

(1)

a domestic corporation or partnership, or an individual resident of the United States, against, or with respect to, hazards, risks, losses, or liabilities wholly or partly within the United States, or

(2)

a foreign corporation, foreign partnership, or nonresident individual, engaged in a trade or business within the United States, against, or with respect to, hazards, risks, losses, or liabilities within the United States.

(e)

Policy of life, sickness, or accident insurance, or annuity contract

(f)

Policy of reinsurance

(Aug. 16, 1954, ch. 736, 68A Stat. 521; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1300; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1812.)