U.S. Taxpayer. Both the Ceding Company and the Reinsurer are U.S. taxpayers that are corporations for United States federal income tax purposes and are “United States persons” within the meaning of Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended.
Appears in 2 contracts
Samples: Coinsurance Agreement (US Alliance Corp), Funds Withheld Coinsurance and Modified Coinsurance Agreement (Midwest Holding Inc.)
U.S. Taxpayer. Both the Ceding Company and the Reinsurer are U.S. taxpayers that are corporations for United States federal income tax purposes and are “United States persons” within the meaning of Section 7701(a)(30) of the Internal Revenue Code of 1986, as amendedCode.
Appears in 1 contract
Samples: Funds Withheld Coinsurance and Modified Coinsurance Agreement (Midwest Holding Inc.)
U.S. Taxpayer. Both the Ceding Company and the Reinsurer are U.S. taxpayers that are corporations for United States federal income tax purposes and are “United States persons” within the meaning of Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended.Code.
Appears in 1 contract
