Pub. L. 108-357, tit. VIII, subtit. A, sec. 803

REINSURANCE OF UNITED STATES RISKS IN FOREIGN JURISDICTIONS.

EnactedYear: 2004Length: 61 wordsOfficial source
SEC. 803. REINSURANCE OF UNITED STATES RISKS IN FOREIGN JURISDICTIONS.(a) In General.—Section 845(a) (relating to allocation in case of reinsurance agreement involving tax avoidance or evasion) is amended by striking “source and character” and inserting “amount, source, or character”.(b) Effective Date.—The amendments made by this section shall apply to any risk reinsured after the date of the enactment of this Act.
Pub. L. 108-357, tit. VIII, subtit. A, sec. 803: REINSURANCE OF UNITED STATES RISKS IN FOREIGN JURISDICTIONS. | Justis AI