### Question
What is the definition of policy of life, sickness, or accident insurance, or annuity contract?


### Answer
The definition of **policy of life, sickness, or accident insurance, or annuity contract** is as follows in *26 U.S.C. § 4372*:

> any policy or other instrument by whatever name called whereby a contract of insurance or an annuity contract is made, continued, or renewed with respect to the life or hazards to the person of a citizen or resident of the United States

#### Citation:
  - *26 U.S.C. § 4372*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 34-POLICIES ISSUED BY FOREIGN INSURERS**

