Pub. L. 100-647, tit. V, subtit. B, sec. 5013

VALUATION OF GROUP-TERM LIFE INSURANCE.

EnactedYear: 1988Length: 55 wordsOfficial source
SEC. 5013. VALUATION OF GROUP-TERM LIFE INSURANCE. (a) General Rule.— Subsection (c) of section 79 of the 1986 Code (relating to the determination of the cost of insurance) is amended by striking out the last sentence. (b) Effective Date.— The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1988.
Pub. L. 100-647, tit. V, subtit. B, sec. 5013: VALUATION OF GROUP-TERM LIFE INSURANCE. | Justis AI