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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter L. Insurance Companies |
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Part I. LIFE INSURANCE COMPANIES |
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SubPart D. Accounting, Allocation, and Foreign Provisions |
| § 811. Accounting provisions |
| § 812. Definition of company’s share and policyholders’ share |
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§ 813. Repealed. Pub. L. 100–203, title X, § 10242(c)(1), |
| § 814. Contiguous country branches of domestic life insurance companies |
| § 815. Distributions to shareholders from pre-1984 policyholders surplus account |
Amendments
1987—Pub. L. 100–203, title X, § 10242(c)(4),