Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 815
[§815. Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143]
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Nearby sections (25 sections)
- 803 · Life insurance gross income
- 804 · Life insurance deductions
- 805 · General deductions
- 806 · [§806. Repealed. Pub. L. 115–97, title I, §13512(a), Dec. 22,…
- 807 · Rules for certain reserves
- 808 · Policyholder dividends deduction
- 809 · [§809. Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10,…
- 810 · [§810. Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22,…
- 811 · Accounting provisions
- 812 · Definition of company's share and policyholder's share
- 813 · [§813. Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22,…
- 814 · Contiguous country branches of domestic life insurance companies
- 815 · [§815. Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22,…
- 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
- 842 · Foreign companies carrying on insurance business
- 843 · Annual accounting period