26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART I-LIFE INSURANCE COMPANIES

PART I-LIFE INSURANCE COMPANIES

Subpart
A.
Tax imposed.
B.
Life insurance gross income.
C.
Life insurance deductions.
D.
Accounting, allocation, and foreign provisions.
E.
Definitions and special rules.

        

Part Referred to in Other Sections

This part is referred to in sections 842, 844, 864, 953, 1016 of this title.