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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter L—Insurance Comp...
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PART III—PROVISIONS OF GENERAL APPLICATION (§§ ...
PART III—PROVISIONS OF GENERAL APPLICATION (§§ 841 – 848)
§ 841. Credit for foreign taxes
§ 842. Foreign companies carrying on insurance business
§ 843. Annual accounting period
[§ 844. Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142]
§ 845. Certain reinsurance agreements
§ 846. Discounted unpaid losses defined
[§ 847. Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]
§ 848. Capitalization of certain policy acquisition expenses