Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 7702B.—Treatment of Qualified Long-Term Care Insurance
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
The Service provides an inflation adjustment to the stated dollar amount for calendar year 2006 of the per diem limitation regarding periodic payments received under a qualified long-term care insurance contract or periodic payments received under a life insurance contract that are treated as paid by reason of the death of a chronically ill individual. See Rev. Proc. 200570, page 979.
November 21, 2005 975 2005–47 I.R.B.
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