26 USC Subtitle A, CHAPTER 1, Subchapter L, PART III: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter L, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART III-PROVISIONS OF GENERAL APPLICATION
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PART III-PROVISIONS OF GENERAL APPLICATION

Sec.
841.
Credit for foreign taxes.
842.
Foreign companies carrying on insurance business.
843.
Annual accounting period.
844.
Special loss carryover rules.
845.
Certain reinsurance agreements.
846.
Discounted unpaid losses defined.
847.
Special estimated tax payments.
848.
Capitalization of certain policy acquisition expenses.

        

Amendments

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.