of 1986 if such premiums were paid to a foreign insurer or reinsurer. (c) Definitions For purposes of this section— (1) Catastrophic risk transfer company The term catastrophic risk transfer company has the meaning given such term by section 860M of the Internal Revenue Code of 1986. (2) Policy of reinsurance The term policy of reinsurance has the meaning given such term by section 4372(f) of such Code. (3) Taxing jurisdiction The term taxing jurisdiction means any of the several States, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, or any other political subdivision within the territorial limits of the United States with the authority to impose a premium tax on a policy of reinsurance.