PART III—PROVISIONS OF GENERAL APPLICATION — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 841. | Credit for foreign taxes. | |
| 842. | Foreign companies carrying on insurance business. | |
| 843. | Annual accounting period. | |
| [ 844. | Repealed.] | |
| 845. | Certain reinsurance agreements. | |
| 846. | Discounted unpaid losses defined. | |
| [ 847. | Repealed.] | |
| 848. | Capitalization of certain policy acquisition expenses. |
Editorial Notes
Amendments
2017—Pub. L. 115–97, title I, §§ 13511(b)(2)(A), 13516(a), Dec. 22, 2017, 131 Stat. 2142, 2144, struck out items 844 “Special loss carryover rules” and 847 “Special estimated tax payments”.
1990—Pub. L. 101–508, title XI, § 11301(c), Nov. 5, 1990, 104 Stat. 1388–449, added item 848.
1989—Pub. L. 101–239, title VII, § 7821(d)(1), Dec. 19, 1989, 103 Stat. 2424, substituted “companies” for “corporations” in item 842.
1988—Pub. L. 100–647, title VI, § 6077(b), Nov. 10, 1988, 102 Stat. 3709, added item 847.
1986—Pub. L. 99–514, title X, §§ 1023(d), 1024(a)(2), Oct. 22, 1986, 100 Stat. 2404, 2405, redesignated part IV as III and added item 846. Former part III redesignated II.
1984—Pub. L. 98–369, div. A, title II, § 212(b), July 18, 1984, 98 Stat. 758, added item 845.
1969—Pub. L. 91–172, title IX, § 907(c)(2)(A), Dec. 30, 1969, 83 Stat. 717, added item 844.
1966—Pub. L. 89–809, title I, § 104(i)(2), Nov. 13, 1966, 80 Stat. 1561, substituted “Foreign corporations carrying on insurance business” for “Computation of gross income” in item 842.
1956—Act Mar. 13, 1956, ch. 83, § 4(b), 70 Stat. 49, added item 843.