insurance, or wage replacement insurance payments, unemployment compensation insurance, workers’ compensation insurance, and the fair market value of any other consideration paid by an employer to an employee in consideration for employment services rendered. (b) Cross References (1) For the definition of business purposes, see section 102(b). (2) For the definition of insurance contract, see section 206(e). (3) For the definition of qualified family, see section 302. (4) For the definition of monthly poverty level, see section 303. (5) For the definition of large seller, see section 501(e)(3). (6) For the definition of hobby activities, see section 701. (7) For the definition of gaming sponsor, see section 701(a). (8) For the definition of a chance, see section 701(b). (9) For the definition of government enterprise, see section 704(b). (10) For the definition of mixed use property, see section 705. (11) For the definition of qualified not-for-profit organization, see section 706. (12) For the definition of financial intermediation services, see section 801. 1 Interpretation