There Is a Newer Version
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the U.S. Code
2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter L - Insurance Companies
PART III - PROVISIONS OF GENERAL APPLICATION
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- Sec. 841 - Credit for foreign taxes
- Sec. 842 - Foreign companies carrying on insurance business
- Sec. 843 - Annual accounting period
- Sec. 844 - Special loss carryover rules
- Sec. 845 - Certain reinsurance agreements
- Sec. 846 - Discounted unpaid losses defined
- Sec. 847 - Special estimated tax payments
- Sec. 848 - Capitalization of certain policy acquisition expenses
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