Part I. LIFE INSURANCE COMPANIES

• SUBPART A [§ 801 - § 801] - Tax Imposed
• SUBPART B [§ 803 - § 803] - Life Insurance Gross Income
• SUBPART C [§ 804 - § 810] - Life Insurance Deductions
• SUBPART D [§ 811 - § 815] - Accounting, Allocation, and Foreign Provisions
• SUBPART E [§ 816 - § 818] - Definitions and Special Rules