### Question
What does total insurance liabilities mean?


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

> the sum of unearned premiums and unpaid losses

#### 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**

