26 USC Subtitle A, CHAPTER 1, Subchapter L: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter L: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance Companies
Jump To: MiscellaneousAmendments

Subchapter L-Insurance Companies

Part
I.
Life insurance companies.
II.
Other insurance companies.
III.
Provisions of general application.

        

Editorial Notes

Amendments

1988- Pub. L. 100–647, title I, §1018(u)(32), Nov. 10, 1988, 102 Stat. 3592 , redesignated parts III and IV as II and III, respectively, and struck out former Part II "Mutual insurance companies (other than life and certain marine insurance companies and other than fire or flood insurance companies which operate on basis of perpetual policies of premium deposits)."

1962- Pub. L. 87–834, §8(g)(4)(A), Oct. 16, 1962, 76 Stat. 999 , substituted "and certain marine insurance companies and other than fire or flood insurance companies which operate on basis of perpetual policies or premium deposits" for "or marine or fire insurance companies issuing perpetual policies" in heading of part II.