### Question
How is the term determination year defined?


### Answer
The term **determination year** is defined in *26 U.S.C. § 846* as the following:

> calendar year 1987 and each 5th calendar year thereafter

#### Citation:
  - *26 U.S.C. § 846*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART III-PROVISIONS OF GENERAL APPLICATION**

