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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 E — Definitions and Special Rules
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Subpt. D
Accounting, Allocation, and Foreign Provisions
Subpart E — Definitions and Special Rules
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§816
Life insurance company defined
§817
Treatment of variable contracts
§817A
Special rules for modified guaranteed contracts
§818
Other definitions and special rules
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Subpt. D
Accounting, Allocation, and Foreign Provisions
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