---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schL/ptII"
level: "part"
label: "Part II"
heading: "Other Insurance Companies"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schL-ptII"
sections_count: 5
---

# Part II — Other Insurance Companies

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

## Sections

- [§831. Tax on insurance companies other than life insurance companies](/usc/26/831.md)
- [§832. Insurance company taxable income](/usc/26/832.md)
- [§833. Treatment of Blue Cross and Blue Shield organizations, etc.](/usc/26/833.md)
- [§834. Determination of taxable investment income](/usc/26/834.md)
- [§835. Election by reciprocal](/usc/26/835.md)