The following links provide summaries to specific Treasury Regulations that apply to life insurance contracts. This is by no means a complete list of all the regulations which may be pertinent to your research.

 

Section 61 Regulations

Section 72 Regulations

Section 79 Regulations

Section 101 Regulations

Section 1035 Regulations

Section 2042 Regulations

Section 2206 Regulations

Section 3401 Regulations

Section 6052 Regulations

Section 7702 Regulations