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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter L — Insurance Companies
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Part I — Life Insurance Companies
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Subpart D — Accounting, Allocation, and Foreign Provisions
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Subpt. C
Life Insurance Deductions
Subpt. E
Definitions and Special Rules
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Subpart D — Accounting, Allocation, and Foreign Provisions
Search Subpart D full text →
§811
Accounting provisions
§812
Definition of company’s share and policyholder’s share
§813
Repealed.
§814
Contiguous country branches of domestic life insurance companies
§815
Repealed.
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Subpt. C
Life Insurance Deductions
Subpt. E
Definitions and Special Rules
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