INTERNAL REVENUE CODE OF 1986
Index » Subtitle A » Chapter 1 » Subchapter L
Subtitle A. Income Taxes (§§ 1-1564)
CHAPTER 1. NORMAL TAXES AND SURTAXES
Subchapter L. Insurance Companies
Current through February 18, 2024 (Pub. L. 118-39)
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.
| Section | Section Title |
| I.R.C. 801 | Tax imposed |
| I.R.C. 803 | Life insurance gross income |
| I.R.C. 804 | Life insurance deductions |
| I.R.C. 805 | General deductions |
| I.R.C. 806 | Repealed. Pub. L. 115–97, title I, §13512(a), Dec. 22, 2017, 131 Stat. 2142 |
| I.R.C. 807 | Rules for certain reserves |
| I.R.C. 808 | Policyholder dividends deduction |
| I.R.C. 809 | Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610 |
| I.R.C. 810 | Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22, 2017, 131 Stat. 2142 |
| I.R.C. 811 | Accounting provisions |
| I.R.C. 812 | Definition of company's share and policyholder's share |
| I.R.C. 813 | Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423 |
| I.R.C. 814 | Contiguous country branches of domestic life insurance companies |
| I.R.C. 815 | Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143 |
| I.R.C. 816 | Life insurance company defined |
| I.R.C. 817 | Treatment of variable contracts |
| I.R.C. 817A | Special rules for modified guaranteed contracts |
| I.R.C. 818 | Other definitions and special rules |
| I.R.C. 831 | Tax on insurance companies other than life insurance companies |
| I.R.C. 832 | Insurance company taxable income |
| I.R.C. 833 | Treatment of Blue Cross and Blue Shield organizations, etc. |
| I.R.C. 834 | Determination of taxable investment income |
| I.R.C. 835 | Election by reciprocal |
| I.R.C. 841 | Credit for foreign taxes |
| I.R.C. 842 | Foreign companies carrying on insurance business |
| I.R.C. 843 | Annual accounting period |
| I.R.C. 844 | Repealed. Pub. L. 115–97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142 |
| I.R.C. 845 | Certain reinsurance agreements |
| I.R.C. 846 | Discounted unpaid losses defined |
| I.R.C. 847 | Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144 |
| I.R.C. 848 | Capitalization 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 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.