### Question
What does total insurance liabilities mean?


### Answer
**Total insurance liabilities** has the following meaning in *26 U.S.C. § 842*:

> the sum of the total reserves (as defined in section 816(c)) plus (to the extent not included in total reserves) the items referred to in paragraphs (3), (4), (5), and (6) of section 807(c)

#### Citation:
  - *26 U.S.C. § 842*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART III-PROVISIONS OF GENERAL APPLICATION**

