negative capitalization amount

(2) Negative capitalization amount For purposes of paragraph (1), the term “negative capitalization amount” means, with respect to any category of specified insurance contracts, the percentage (applicable under subsection (c)(1) to such category) of the amount (if any) by which— (A) the amount determined under subparagraph (B) of subsection (d)(1) with respect to such category, exceeds (B) the amount determined under subparagraph (A) of subsection (d)(1) with respect to such category.

Source

26 USC § 848(f)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part III) of this section.

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