CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter L— Insurance Companies›PART I— LIFE INSURANCE COMPANIES
Subpart D— Accounting, Allocation, and Foreign Provisions
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 811. Accounting provisions
- § 812. Definition of company’s share and policyholder’s share
- § 813. Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat.…
- § 814. Contiguous country branches of domestic life insurance companies
- § 815. Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
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