Part I - Life Insurance Companies
Subpart A - Tax Imposed
Sec. 801. -
Subpart B - Life Insurance Gross Income
Sec. 803. -
Insurance Gross Income.
Subpart C - Life Insurance
- Life Insurance Deductions.
- General Deductions.
- Small Life Insurance Deduction.
- Rules for Certain Reserves.
- Policyholder Dividends Deduction.
- Reduction in Certain Deductions of Mutual Life
Insurance Companies. [Repealed]
- Operations Loss Deduction.
Subpart D - Accounting,
Allocation, and Foreign Provisions
- Accounting Provisions.
- Definition of
Company's Share and Policyholders' Share.
- Contiguous Country Branches of Domestic Life
- Distributions to Shareholders From Pre-1984
Policyholders Surplus Account.
Subpart E - Definitions and
- Life Insurance Company Defined.
- Treatment of Variable Contracts
- Special Rules for Modified Guaranteed Contracts.
- Other Definitions and Special Rules.
Part II - Other
831. - Tax on Insurance Companies Other
Than Life Insurance Companies.
832. - Insurance Company Taxable Income.
833. - Treatment of Blue Cross and Blue Shield
834. - Determination of Taxable Investment
835. - Election by Reciprocal.
- Provisions of General Application
841. - Credit For Foreign Taxes.
842. - Foreign Companies Carrying on Insurance Business.
843. - Annual Accounting
844. - Special Loss Carryover Rules.
845. - Certain Reinsurance Agreements.
846. - Discounted Unpaid Losses Defined.
847. - Special Estimated Tax Payments.
848. - Capitalization of Certain Policy