26 CFR 1.101-7
§ 1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.101-7, § 1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/108993
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Full text
(a) Mortality table. Notwithstanding any provision of § 1.101-4 that otherwise would permit the use of a mortality table not described in this section, the mortality table set forth in § 1.72-7(c)(1) must be used to determine—
(1) The amount held by an insurer with respect to a beneficiary for purposes of section 101(d)(2) and § 1.101-4; and
(2) The period or periods with respect to which payments are to be made for purposes of section 101(d)(1) and § 1.101-4.
(b) Examples. The principles of this section may be illustrated by the following examples:
(c) Effective date. This section applies to amounts received with respect to deaths occurring after October 22, 1986, in taxable years ending after October 22, 1986.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.