definition; tax imposed
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.801-1 Definitions.
- § 1.801-2 Taxable years affected.
- § 1.801-3 Definitions.
- § 1.801-4 Life insurance reserves.
- § 1.801-5 Total reserves.
- § 1.801-6 Adjustments in reserves for policy loans.
- § 1.801-7 [Reserved]
- § 1.801-8 Contracts with reserves based on segregated asset accounts.
- § 1.802(b)-1 [Reserved]
- § 1.802-2 [Reserved]
- § 1.802-3 Tax imposed on life insurance companies.
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