bests’

  • Books of summary data on insurance companies compiled from annual statements and showing premiums, losses, expenses, and ratios, plus financial standing; produced by Alfred M. Best Company.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).