---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schL"
level: "subchapter"
label: "Subchapter L"
heading: "Insurance Companies"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schL"
sections_count: 31
---

# Subchapter L — Insurance Companies

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

## Contents

- [Part I — Life Insurance Companies](/usc/26/stA-ch1-schL-ptI.md)
- [Part II — Other Insurance Companies](/usc/26/stA-ch1-schL-ptII.md)
- [Part III — Provisions of General Application](/usc/26/stA-ch1-schL-ptIII.md)