There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter L - Insurance Companies (§§ 801 - 848)
Part I - LIFE INSURANCE COMPANIES (§§ 801 - 818)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter L - Insurance Companies PART I - LIFE INSURANCE COMPANIES |
Contains | sections 801 to 818 |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Subpart A - Tax Imposed (§§ 801)
- Subpart B - Life Insurance Gross Income (§§ 803)
- Subpart C - Life Insurance Deductions (§§ 804 - 810)
- Table Of Contents
- Front Matter
- Section 804 - Life insurance deductions
- Section 805 - General deductions
- Section 806 - Small life insurance company deduction
- Section 807 - Rules for certain reserves
- Section 808 - Policyholder dividends deduction
- Section 809 - Repealed. Pub. L. 108-218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610
- Section 810 - Operations loss deduction
- Subpart D - Accounting, Allocation, and Foreign Provisions (§§ 811 - 815)
- Table Of Contents
- Front Matter
- Section 811 - Accounting provisions
- Section 812 - Definition of company's share and policyholders' share
- Section 813 - Repealed. Pub. L. 100-203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330-423
- Section 814 - Contiguous country branches of domestic life insurance companies
- Section 815 - Distributions to shareholders from pre-1984 policyholders surplus account
- Subpart E - Definitions and Special Rules (§§ 816 - 818)
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