### Question
How does POLICIES ISSUED BY FOREIGN INSURERS define policy of casualty insurance?


### Answer
Under *26 U.S.C. § 4372*, **policy of casualty insurance** is defined as:

> 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-POLICIES ISSUED BY FOREIGN INSURERS**

