comprehensive coverage

  • That form of automobile insurance that covers any loss of, or damage to, the insured automobile except those caused by collision or upset and those caused by certain other stated exceptions, such as depreciation, freezing, wear and tear, and similar risks.

    Internal Revenue Service 1

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