26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart E: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart E: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART I-LIFE INSURANCE COMPANIESSubpart E-Definitions and Special Rules
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Subpart E-Definitions and Special Rules

Sec.
816.
Life insurance company defined.
817.
Treatment of variable contracts.
817A.
Special rules for modified guaranteed contracts.
818.
Other definitions and special rules.

        

Editorial Notes

Amendments

1996- Pub. L. 104–188, title I, §1612(b), Aug. 20, 1996, 110 Stat. 1847 , added item 817A.