### Question
What does insurance policy mean?


### Answer
**Insurance policy** has the following meaning in *26 U.S.C. § 4377*:

> any policy or other instrument whereby a contract of insurance is issued, renewed, or extended

#### Citation:
  - *26 U.S.C. § 4377*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 34-TAXES ON CERTAIN INSURANCE POLICIES > Subchapter B-Insured and Self-Insured Health Plans**

