{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6050V/d/2/A","label":"applicable insurance contract","definition":"The term “applicable insurance contract” means any life insurance, annuity, or endowment contract with respect to which both an applicable exempt organization and a person other than an applicable exempt organization have directly or indirectly held an interest in the contract (whether or not at the same time).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}