### Question
What does policy of casualty insurance mean?


### Answer
**Policy of casualty insurance** has the following meaning in *26 U.S.C. § 4372*:

> 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**

