26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart D: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART I-LIFE INSURANCE COMPANIESSubpart D-Accounting, Allocation, and Foreign Provisions
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Subpart D-Accounting, Allocation, and Foreign Provisions

Sec.
811.
Accounting provisions.
812.
Definition of company's share and policyholders' share.
[813.
Repealed.]
814.
Contiguous country branches of domestic life insurance companies.
815.
Distributions to shareholders from pre-1984 policyholders surplus account.

        

Amendments

1987- Pub. L. 100–203, title X, §10242(c)(4), Dec. 22, 1987, 101 Stat. 1330–423 , struck out item 813 "Foreign life insurance companies".