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

Jump To: MiscellaneousAmendments

PART III-PROVISIONS OF GENERAL APPLICATION

Sec.

841.

Credit for foreign taxes.

842.

Foreign companies carrying on insurance business.

843.

Annual accounting period.

[844.

Repealed.]

845.

Certain reinsurance agreements.

846.

Discounted unpaid losses defined.

[847.

Repealed.]

848.

Capitalization of certain policy acquisition expenses.

Editorial Notes

Amendments

2017- Pub. L. 115–97, title I, §§13511(b)(2)(A), 13516(a), Dec. 22, 2017, 131 Stat. 2142 , 2144, struck out items 844 "Special loss carryover rules" and 847 "Special estimated tax payments".

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.