26 U.S.C. § 809
Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610
[§ 809. Repealed. Pub. L. 108–218, title II, § 205(a) , Apr. 10, 2004 , 118 Stat. 610 ]
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Cited by 28
- 26 CFR § 1.381(c)(22)-1 — Successor life insurance company.
- 26 CFR § 1.801-4 — Life insurance reserves.
- 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 § 1.804-4 — Investment yield of a life insurance company.
- 26 CFR § 1.809-4 — Gross amount.
- 26 CFR § 1.809-5 — Deductions.
- 26 CFR § 1.809-6 — Modifications.
- 26 CFR § 1.810-2 — Rules for certain reserves.
- 26 CFR § 1.811-2 — Dividends to policyholders.
- 26 CFR § 1.812-2 — Operations loss deduction.
- 26 CFR § 1.812-3 — Computation of loss from operations.
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- 26 CFR § 1.812-5 — Offset.
- 26 CFR § 1.812-7 — Application of subtitle A and subtitle F.
- 26 CFR § 1.815-3 — Shareholders surplus account.
- 26 CFR § 1.815-4 — Policyholders surplus account.
- 26 CFR § 1.815-6 — Special rules.
- 26 CFR § 1.817-4 — Special rules.
- 26 CFR § 1.818-2 — Accounting provisions.
- 26 CFR § 1.818-5 — Short taxable years.
- 26 CFR § 1.819-2 — Foreign life insurance companies.
- 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 § 1.953-4 — Taxable income to which section 953 applies.
- 26 CFR § 1.953-5 — Corporations not qualifying as insurance companies.
- 26 CFR § 1.953-6 — Relationship of sections 953 and 954.
- 26 CFR § 1.957-2 — Controlled foreign corporation deriving income from insurance of United States risks.
- 26 U.S.C. § 808 — Policyholder dividends deduction
Nearby sections (25 sections)
- 753 · Partner receiving income in respect of decedent
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- 755 · Rules for allocation of basis
- 761 · Terms defined
- 771 · Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015,…
- 801 · Tax imposed
- 803 · Life insurance gross income
- 804 · Life insurance deductions
- 805 · General deductions
- 806 · Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131…
- 807 · Rules for certain reserves
- 808 · Policyholder dividends deduction
- 809 · Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118…
- 810 · Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017,…
- 811 · Accounting provisions
- 812 · Definition of company’s share and policyholder’s share
- 813 · Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987,…
- 814 · Contiguous country branches of domestic life insurance companies
- 815 · Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131…
- 816 · Life insurance company defined
- 817 · Treatment of variable contracts
- 817A · Special rules for modified guaranteed contracts
- 818 · Other definitions and special rules
- 831 · Tax on insurance companies other than life insurance companies
- 832 · Insurance company taxable income