There is a newer version of the US Code
2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter L - Insurance Companies (Sections 801 - 848)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 2, 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 | 2014 |
Laws In Effect As Of Date | January 5, 2015 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Part I - Life Insurance Companies (Sections 801 - 818)
- Table of Contents
- Subpart A - Tax Imposed (Sections 801 - 801)
- Subpart B - Life Insurance Gross Income (Sections 803 - 803)
- Subpart C - Life Insurance Deductions (Sections 804 - 810)
- Subpart D - Accounting, Allocation, and Foreign Provisions (Sections 811 - 815)
- Subpart E - Definitions and Special Rules (Sections 816 - 818)
- Part II - Other Insurance Companies (Sections 831 - 835)
- Table of Contents
- Front Matter
- Sec. 831 - Tax on insurance companies other than life insurance companies
- Sec. 832 - Insurance company taxable income
- Sec. 833 - Treatment of Blue Cross and Blue Shield organizations, etc.
- Sec. 834 - Determination of taxable investment income
- Sec. 835 - Election by reciprocal
- Part III - Provisions of General Application (Sections 841 - 848)
- Table of Contents
- Front Matter
- 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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