US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Browse by date
View an earlier version
Go
Latest
1 year ago
Aug 25, 2025
5 years ago
Aug 25, 2021
Browse all versions by date
Notes
Notes
Browse by date
About
Privacy
MCP
…
/
United States Code
/
Title 26 — Internal Revenue Code
/
Subtitle A — Income Taxes
/
Chapter 1 — Normal Taxes and Surtaxes
/
Subchapter L — Insurance Companies
/
Part I — Life Insurance Companies
Pt. II
Other Insurance Companies
›
Part I — Life Insurance Companies
Search Part I full text →
Subpt. A
Tax Imposed
§801
Subpt. B
Life Insurance Gross Income
§803
Subpt. C
Life Insurance Deductions
§§804 to 810
Subpt. D
Accounting, Allocation, and Foreign Provisions
§§811 to 815
Subpt. E
Definitions and Special Rules
§§816 to 818
Pt. II
Other Insurance Companies
›
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation
Incoming references
×
Open in new tab
✕