### Question
How is the "policy of casualty insurance" defined?


### Answer
The term **policy of casualty insurance** is defined in *26 U.S.C. § 4372* as follows -

> any policy (other than life) or other instrument by whatever name called whereby a contract of insurance is made, continued, or renewed

#### Citation:
  - *26 U.S.C. § 4372*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 34-TAXES ON CERTAIN INSURANCE POLICIES > Subchapter A-Policies Issued By Foreign Insurers**

