---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schL/ptI"
level: "part"
label: "Part I"
heading: "Life Insurance Companies"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schL-ptI"
sections_count: 18
---

# Part I — Life Insurance Companies

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter L — Insurance Companies

## Contents

- [Subpart A — Tax Imposed](/usc/26/stA-ch1-schL-ptI-sptA.md)
- [Subpart B — Life Insurance Gross Income](/usc/26/stA-ch1-schL-ptI-sptB.md)
- [Subpart C — Life Insurance Deductions](/usc/26/stA-ch1-schL-ptI-sptC.md)
- [Subpart D — Accounting, Allocation, and Foreign Provisions](/usc/26/stA-ch1-schL-ptI-sptD.md)
- [Subpart E — Definitions and Special Rules](/usc/26/stA-ch1-schL-ptI-sptE.md)