### Question
How does Insurance Companies define insurance contract?


### Answer
Under *26 U.S.C. § 814*, **insurance contract** is defined as:

> any life, health, accident, or annuity contract or reinsurance contract or any contract relating thereto

#### Citation:
  - *26 U.S.C. § 814*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart D-Accounting, Allocation, and Foreign Provisions**

