### Question
How is the "multiple peril lines" defined?


### Answer
The term **multiple peril lines** is defined in *26 U.S.C. § 846* as follows -

> the lines of business relating to farmowners multiple peril, homeowners multiple peril, commercial multiple peril, ocean marine, aircraft (all perils) and boiler and machinery

#### Citation:
  - *26 U.S.C. § 846*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART III-PROVISIONS OF GENERAL APPLICATION**

