Definitions and Special Rules

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

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Section
816

Life insurance company defined

Section
817

Treatment of variable contracts

Section
817A

Special rules for modified guaranteed contracts

Section
818

Other definitions and special rules