---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schL/ptIII"
level: "part"
label: "Part III"
heading: "Provisions of General Application"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schL-ptIII"
sections_count: 8
---

# Part III — Provisions of General Application

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

## Sections

- [§841. Credit for foreign taxes](/usc/26/841.md)
- [§842. Foreign companies carrying on insurance business](/usc/26/842.md)
- [§843. Annual accounting period](/usc/26/843.md)
- [§844. Repealed.](/usc/26/844.md)
- [§845. Certain reinsurance agreements](/usc/26/845.md)
- [§846. Discounted unpaid losses defined](/usc/26/846.md)
- [§847. Repealed.](/usc/26/847.md)
- [§848. Capitalization of certain policy acquisition expenses](/usc/26/848.md)