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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter L
Insurance Companies
part II
OTHER INSURANCE COMPANIES
Part II. OTHER INSURANCE COMPANIES
§ 831
- Tax on insurance companies other than life insurance companies
§ 832
- Insurance company taxable income
§ 833
- Treatment of Blue Cross and Blue Shield organizations, etc.
§ 834
- Determination of taxable investment income
§ 835
- Election by reciprocal