26 U.S.C. § 813
Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423
[§ 813. Repealed. Pub. L. 100–203, title X, § 10242(c)(1) , Dec. 22, 1987 , 101 Stat. 1330–423 ]
Source: view the official text
Nearby sections (25 sections)
- 771 · Repealed.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- 806 · Repealed.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- 809 · Repealed.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- 810 · Repealed.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- 813 · Repealed.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- 815 · Repealed.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
- 833 · Treatment of Blue Cross and Blue Shield organizations, etc.
- 834 · Determination of taxable investment income
- 835 · Election by reciprocal
- 841 · Credit for foreign taxes