United States Code · Part

Part I — Life Insurance Companies

26 U.S.C. pt. ptI

• § 801 Tax Imposed
• § 803 Life Insurance Gross Income
• § 804 Life Insurance Deductions
• § 805 General Deductions
• § 806 Repealed. Pub. L. 115–97, Title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]
• § 807 Rules For Certain Reserves
• § 808 Policyholder Dividends Deduction
• § 809 Repealed. Pub. L. 108–218, Title Ii, § 205(a), Apr. 10, 2004, 118 Stat. 610]
• § 810 Repealed. Pub. L. 115–97, Title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]
• § 811 Accounting Provisions
• § 812 Definition Of Company’s Share And Policyholder’s Share
• § 813 Repealed. Pub. L. 100–203, Title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423]
• § 814 Contiguous Country Branches Of Domestic Life Insurance Companies
• § 815 Repealed. Pub. L. 115–97, Title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
• § 816 Life Insurance Company Defined
• § 817 Treatment Of Variable Contracts
• § 818 Other Definitions And Special Rules
• § 817A Special Rules For Modified Guaranteed Contracts