26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart E: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart E: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART I-LIFE INSURANCE COMPANIESSubpart E-Definitions and Special Rules

Subpart E-Definitions and Special Rules

Sec.
816.
Life insurance company defined.
817.
Treatment of variable contracts.
818.
Other definitions and special rules.