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Index  » Subtitle A  » Chapter 1  » Subchapter L

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter L. Insurance Companies

Current through December 21, 2022 (Pub. L. 117-262)

The following list shows all sections of subchapter L (Insurance Companies) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 801Tax imposed
I.R.C. 803Life insurance gross income
I.R.C. 804Life insurance deductions
I.R.C. 805General deductions
I.R.C. 806Repealed. Pub. L. 115–97, title I, §13512(a), Dec. 22, 2017, 131 Stat. 2142
I.R.C. 807Rules for certain reserves
I.R.C. 808Policyholder dividends deduction
I.R.C. 809Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610
I.R.C. 810Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22, 2017, 131 Stat. 2142
I.R.C. 811Accounting provisions
I.R.C. 812Definition of company's share and policyholder's share
I.R.C. 813Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423
I.R.C. 814Contiguous country branches of domestic life insurance companies
I.R.C. 815Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143
I.R.C. 816Life insurance company defined
I.R.C. 817Treatment of variable contracts
I.R.C. 817ASpecial rules for modified guaranteed contracts
I.R.C. 818Other definitions and special rules
I.R.C. 831Tax on insurance companies other than life insurance companies
I.R.C. 832Insurance company taxable income
I.R.C. 833Treatment of Blue Cross and Blue Shield organizations, etc.
I.R.C. 834Determination of taxable investment income
I.R.C. 835Election by reciprocal
I.R.C. 841Credit for foreign taxes
I.R.C. 842Foreign companies carrying on insurance business
I.R.C. 843Annual accounting period
I.R.C. 844Repealed. Pub. L. 115–97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142
I.R.C. 845Certain reinsurance agreements
I.R.C. 846Discounted unpaid losses defined
I.R.C. 847Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144
I.R.C. 848Capitalization of certain policy acquisition expenses

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2022 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.