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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 E
Definitions and Special Rules
Subpart E. Definitions and Special Rules
§ 816
- Life insurance company defined
§ 817
- Treatment of variable contracts
§ 817A
- Special rules for modified guaranteed contracts
§ 818
- Other definitions and special rules
