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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter L
Insurance Companies
part I
LIFE INSURANCE COMPANIES
subpart D
Accounting, Allocation, and Foreign Provisions
Subpart D. Accounting, Allocation, and Foreign Provisions
§ 811
- Accounting provisions
§ 812
- Definition of company’s share and policyholder’s share
§ 813
- Repealed.
§ 814
- Contiguous country branches of domestic life insurance companies
§ 815
- Repealed.