LIFE INSURANCE COMPANIES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Insurance Companies
  7. LIFE INSURANCE COMPANIES

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Section
801

Tax imposed

Subpart
A

Tax Imposed

Section
803

Life insurance gross income

Subpart
B

Life Insurance Gross Income

Section
804

Life insurance deductions

Subpart
C

Life Insurance Deductions

Section
811

Accounting provisions

Subpart
D

Accounting, Allocation, and Foreign Provisions

Section
816

Life insurance company defined

Subpart
E

Definitions and Special Rules