There is a newer version of the US Code
2012 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)
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Metadata
Publication Title | United States Code, 2012 Edition, 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 |
Contains | sections 801 to 848 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Part I - LIFE INSURANCE COMPANIES (§§ 801 - 818)
- Part II - OTHER INSURANCE COMPANIES (§§ 831 - 835)
- Table Of Contents
- Front Matter
- Section 831 - Tax on insurance companies other than life insurance companies
- Section 832 - Insurance company taxable income
- Section 833 - Treatment of Blue Cross and Blue Shield organizations, etc.
- Section 834 - Determination of taxable investment income
- Section 835 - Election by reciprocal
- Part III - PROVISIONS OF GENERAL APPLICATION (§§ 841 - 848)
- Table Of Contents
- Front Matter
- Section 841 - Credit for foreign taxes
- Section 842 - Foreign companies carrying on insurance business
- Section 843 - Annual accounting period
- Section 844 - Special loss carryover rules
- Section 845 - Certain reinsurance agreements
- Section 846 - Discounted unpaid losses defined
- Section 847 - Special estimated tax payments
- Section 848 - Capitalization of certain policy acquisition expenses
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