declarations

  • Statements by the insured giving information about the risk insured on the basis of which the policy is issued and the premium determined.

    Internal Revenue Service 1
    See also billing

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).