26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart D: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart D: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart D: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART I-LIFE INSURANCE COMPANIESSubpart D-Accounting, Allocation, and Foreign Provisions

Jump To: MiscellaneousAmendments

Subpart D-Accounting, Allocation, and Foreign Provisions

Sec.

811.

Accounting provisions.

812.

Definition of company's share and policyholders' share.¹

[813.

Repealed.]

814.

Contiguous country branches of domestic life insurance companies.

[815.

Repealed.]

Editorial Notes

Amendments

2017- Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143 , struck out item 815 "Distributions to shareholders from pre-1984 policyholders surplus account".

1987- Pub. L. 100–203, title X, §10242(c)(4), Dec. 22, 1987, 101 Stat. 1330–423 , struck out item 813 "Foreign life insurance companies".

¹ Section catchline amended by Pub. L. 115–97 without corresponding amendment of analysis.