26 U.S.C. § 801
Tax imposed
# (a) Tax imposed
A tax is hereby imposed for each taxable year on the life insurance company taxable income of every life insurance company. Such tax shall consist of a tax computed as provided in section 11 as though the life insurance company taxable income were the taxable income referred to in section 11.
# (b) Life insurance company taxable income
For purposes of this part, the term “life insurance company taxable income” means— (1) life insurance gross income, reduced by (2) life insurance deductions.
Source: view the official text
Cited by 48
- 26 CFR § 1.101-1 — Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
- 26 CFR § 1.1201-1 — Alternative tax.
- 26 CFR § 1.1221-1 — Meaning of terms.
- 26 CFR § 1.1381-1 — Organizations to which part applies.
- 26 CFR § 1.1502-13 — Intercompany transactions.
- 26 CFR § 1.1502-2 — Computation of tax liability.
- 26 CFR § 1.1502-47 — Consolidated returns by life-nonlife groups.
- 26 CFR § 1.1563-1 — Definition of controlled group of corporations and component members and related concepts.
- 26 CFR § 1.381(c)(22)-1 — Successor life insurance company.
- 26 CFR § 1.453-9 — Gain or loss on disposition of installment obligations.
- 26 CFR § 1.57-1 — Items of tax preference defined.
- 26 CFR § 1.594-1 — Mutual savings banks conducting life insurance business.
Show 36 more
- 26 CFR § 1.6012-2 — Corporations required to make returns of income.
- 26 CFR § 1.801-1 — Definitions.
- 26 CFR § 1.801-3 — Definitions.
- 26 CFR § 1.801-4 — Life insurance reserves.
- 26 CFR § 1.801-5 — Total reserves.
- 26 CFR § 1.801-6 — Adjustments in reserves for policy loans.
- 26 CFR § 1.801-8 — Contracts with reserves based on segregated asset accounts.
- 26 CFR § 1.802-3 — Tax imposed on life insurance companies.
- 26 CFR § 1.806-3 — Certain changes in reserves and assets.
- 26 CFR § 1.807-3 — Reporting of reserves.
- 26 CFR § 1.809-5 — Deductions.
- 26 CFR § 1.810-2 — Rules for certain reserves.
- 26 CFR § 1.811-2 — Dividends to policyholders.
- 26 CFR § 1.812-4 — Operations loss carrybacks and operations loss carryovers.
- 26 CFR § 1.815-6 — Special rules.
- 26 CFR § 1.818-5 — Short taxable years.
- 26 CFR § 1.819-2 — Foreign life insurance companies.
- 26 CFR § 1.832-1 — Gross income.
- 26 CFR § 1.861-11T — Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
- 26 CFR § 1.861-8 — Computation of taxable income from sources within the United States and from other sources and activities.
- 26 CFR § 1.864-5 — Foreign source income effectively connected with U.S. business.
- 26 CFR § 1.921-1T — Temporary regulations providing transition rules for DISCs and FSCs.
- 26 CFR § 1.952-2 — Determination of gross income and taxable income of a foreign corporation.
- 26 CFR § 1.953-1 — Income from insurance of United States risks.
- 26 CFR § 1.953-2 — Actual United States risks.
- 26 CFR § 1.953-4 — Taxable income to which section 953 applies.
- 26 CFR § 1.957-2 — Controlled foreign corporation deriving income from insurance of United States risks.
- 26 U.S.C. § 11 — Tax imposed
- 26 U.S.C. § 1503 — Computation and payment of tax
- 26 U.S.C. § 1504 — Definitions
- 26 U.S.C. § 1563 — Definitions and special rules
- 26 U.S.C. § 243 — Dividends received by corporations
- 26 U.S.C. § 402A — Optional treatment of elective deferrals as Roth contributions
- 26 U.S.C. § 542 — Definition of personal holding company
- 26 U.S.C. § 594 — Alternative tax for mutual savings banks conducting life insurance business
- 26 U.S.C. § 841 — Credit for foreign taxes
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- 801 · Tax imposed
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