Full text
immediately before the time of death in respect of a life insurance policy (other than an annuity contract) last acquired after December 1, 1982, or
immediately before the time of death in respect of a life insurance policy (other than an annuity contract) last acquired after December 1, 1982, or
immediately before the time of death in respect of a life insurance policy (other than an annuity contract) last acquired after December 1, 1982, or