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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 E. Definitions and Special Rules |
| § 816. Life insurance company defined |
| § 817. Treatment of variable contracts |
| § 817A. Special rules for modified guaranteed contracts |
| § 818. Other definitions and special rules |
Amendments
1996—Pub. L. 104–188, title I, § 1612(b),