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INCOME TAX

Internal Revenue Bulletin 2002-51 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2002–82, page 978. Viatical settlement providers; licensing. This ruling defines when a viatical settlement provider is required to be licensed by a state rather than meeting requirements imposed by the National Association of Insurance Commissioners.

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▸Contents — Internal Revenue Bulletin 2002-51

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