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PART III⁠—PROVISIONS OF GENERAL APPLICATION — Front Matter

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Repealed.]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Repealed.]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.