Legalize59765 laws
59765 laws
- § 805. General deductions
- [§ 806. Repealed. [Pub. L. 115–97, title I, § 13512(a)](/us/pl/115/97/tI/s13512/a), Dec. 22, 2017, [131 Stat. 2142](/us/stat/131/2142)]
- § 807. Rules for certain reserves
- § 808. Policyholder dividends deduction
- [§ 809. Repealed. [Pub. L. 108–218, title II, § 205(a)](/us/pl/108/218/tII/s205/a), Apr. 10, 2004, [118 Stat. 610](/us/stat/118/610)]
- [§ 81. Repealed. [Pub. L. 100–203, title X, § 10201(b)(1)](/us/pl/100/203/tX/s10201/b/1), Dec. 22, 1987, [101 Stat. 1330–387](/us/stat/101/1330-387)]
- [§ 810. Repealed. [Pub. L. 115–97, title I, § 13511(b)(1)](/us/pl/115/97/tI/s13511/b/1), Dec. 22, 2017, [131 Stat. 2142](/us/stat/131/2142)]
- § 811. Accounting provisions
- § 860F. Other rules
- § 812. Definition of company’s share and policyholder’s share
- [§ 813. Repealed. [Pub. L. 100–203, title X, § 10242(c)(1)](/us/pl/100/203/tX/s10242/c/1), Dec. 22, 1987, [101 Stat. 1330–423](/us/stat/101/1330-423)]
- § 814. Contiguous country branches of domestic life insurance companies
- [§ 815. Repealed. [Pub. L. 115–97, title I, § 13514(a)](/us/pl/115/97/tI/s13514/a), Dec. 22, 2017, [131 Stat. 2143](/us/stat/131/2143)]
- § 816. Life insurance company defined
- § 817. Treatment of variable contracts
- § 817A. Special rules for modified guaranteed contracts
- § 818. Other definitions and special rules
- § 82. Reimbursement of moving expenses
- § 83. Property transferred in connection with performance of services
- § 831. Tax on insurance companies other than life insurance companies
- § 832. Insurance company taxable income
- § 833. Treatment of Blue Cross and Blue Shield organizations, etc
- § 834. Determination of taxable investment income
- § 835. Election by reciprocal
- § 84. Transfer of appreciated property to political organizations
- § 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 Repealed.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)](/us/pl/115/97/tI/s13511/b/2/A), Dec. 22, 2017, [131 Stat. 2142](/us/stat/131/2142)]
- § 845. Certain reinsurance agreements
- § 846. Discounted unpaid losses defined
- [§ 847. Repealed. [Pub. L. 115–97, title I, § 13516(a)](/us/pl/115/97/tI/s13516/a), Dec. 22, 2017, [131 Stat. 2144](/us/stat/131/2144)]
- § 848. Capitalization of certain policy acquisition expenses
- § 85. Unemployment compensation
- § 851. Definition of regulated investment company
- § 852. Taxation of regulated investment companies and their shareholders
- § 853. Foreign tax credit allowed to shareholders
- § 853A. Credits from tax credit bonds allowed to shareholders
- § 854. Limitations applicable to dividends received from regulated investment company
- § 855. Dividends paid by regulated investment company after close of taxable year
- § 856. Definition of real estate investment trust
- § 857. Taxation of real estate investment trusts and their beneficiaries
- § 860G. Other definitions and special rules
- § 858. Dividends paid by real estate investment trust after close of taxable year
- § 859. Adoption of annual accounting period
- § 86. Social security and tier 1 railroad retirement benefits
- § 860. Deduction for deficiency dividends
- § 860A. Taxation of REMIC’s
- § 860B. Taxation of holders of regular interests
- § 860C. Taxation of residual interests