{"abstract":"This document contains final regulations explaining how to determine the attained age of an insured for purposes of testing whether a contract qualifies as a life insurance contract for Federal income tax purposes.","action":"Final regulation.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/09/13/E6-15117.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"71 FR 53967","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective September 13, 2006.","disposition_notes":null,"docket_ids":["TD 9287"],"dockets":[],"document_number":"E6-15117","effective_on":"2006-09-13","end_page":53971,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/09/13/E6-15117.xml","html_url":"https://www.federalregister.gov/documents/2006/09/13/E6-15117/attained-age-of-the-insured-under-section-7702","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E6-15117?publication_date=2006-09-13","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-09-13/E6-15117/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":164,"last_updated":"2026-04-05 02:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-09-13/pdf/E6-15117.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-09-13","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/09/13/E6-15117.txt","regulation_id_number_info":{"1545-BE53":null},"regulation_id_numbers":["1545-BE53"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T20:00:10Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":53967,"subtype":null,"title":"Attained Age of the Insured Under Section 7702","toc_doc":"Attained age of the insured under (section 7702)","toc_subject":"Income taxes:","topics":["Income taxes"],"type":"Rule","volume":71}