CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter L— Insurance Companies
PART III— PROVISIONS OF GENERAL APPLICATION
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 841. Credit for foreign taxes
- § 842. Foreign companies carrying on insurance business
- § 843. Annual accounting period
- § 844. Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142]
- § 845. Certain reinsurance agreements
- § 846. Discounted unpaid losses defined
- § 847. Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]
- § 848. Capitalization of certain policy acquisition expenses
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