Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 1
    NORMAL TAXES AND SURTAXES
  5. subchapter L
    Insurance Companies
  6. part III
    PROVISIONS OF GENERAL APPLICATION

Part III. PROVISIONS OF GENERAL APPLICATION

  • § 841 - Credit for foreign taxes
  • § 842 - Foreign companies carrying on insurance business
  • § 843 - Annual accounting period
  • § 844 - Repealed.
  • § 845 - Certain reinsurance agreements
  • § 846 - Discounted unpaid losses defined
  • § 847 - Repealed.
  • § 848 - Capitalization of certain policy acquisition expenses
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