Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 847
[§847. Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144]
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Nearby sections (25 sections)
- 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
- 844 · [§844. Repealed. Pub. L. 115–97, title I, §13511(b)(2)(A), Dec.…
- 845 · Certain reinsurance agreements
- 846 · Discounted unpaid losses defined
- 847 · [§847. Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22,…
- 848 · Capitalization of certain policy acquisition expenses
- 851 · Definition of regulated investment company
- 852 · Taxation of regulated investment companies and their shareholders
- 853 · Foreign tax credit allowed to shareholders
- 853A · Credits from tax credit bonds allowed to shareholders
- 854 · Limitations applicable to dividends received from regulated…
- 855 · Dividends paid by regulated investment company after close of…
- 856 · Definition of real estate investment trust
- 857 · Taxation of real estate investment trusts and their beneficiaries
- 858 · Dividends paid by real estate investment trust after close of…
- 859 · Adoption of annual accounting period
- 860 · Deduction for deficiency dividends