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Internal Revenue Code · 26 U.S.C.

Subchapter L. Insurance Companies

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Part I LIFE INSURANCE COMPANIES §§ 801–818

    1. Subpart A Tax Imposed § 801

      1. § 801 Tax imposed

    2. Subpart B Life Insurance Gross Income § 803

      1. § 803 Life insurance gross income

    3. Subpart C Life Insurance Deductions §§ 804–810

      1. § 804 Life insurance deductions
      2. § 805 General deductions
      3. § 806 Repealed
      4. § 807 Rules for certain reserves
      5. § 808 Policyholder dividends deduction
      6. § 809 Repealed
      7. § 810 Repealed

    4. Subpart D Accounting, Allocation, and Foreign Provisions §§ 811–815

      1. § 811 Accounting provisions
      2. § 812 Definition of company’s share and policyholder’s share
      3. § 813 Repealed
      4. § 814 Contiguous country branches of domestic life insurance companies
      5. § 815 Repealed

    5. Subpart E Definitions and Special Rules §§ 816–818

      1. § 816 Life insurance company defined
      2. § 817 Treatment of variable contracts
      3. § 817A Special rules for modified guaranteed contracts
      4. § 818 Other definitions and special rules

  2. Part II OTHER INSURANCE COMPANIES §§ 831–835

    1. § 831 Tax on insurance companies other than life insurance companies
    2. § 832 Insurance company taxable income
    3. § 833 Treatment of Blue Cross and Blue Shield organizations, etc.
    4. § 834 Determination of taxable investment income
    5. § 835 Election by reciprocal

  3. Part III PROVISIONS OF GENERAL APPLICATION §§ 841–848

    1. § 841 Credit for foreign taxes
    2. § 842 Foreign companies carrying on insurance business
    3. § 843 Annual accounting period
    4. § 844 Repealed
    5. § 845 Certain reinsurance agreements
    6. § 846 Discounted unpaid losses defined
    7. § 847 Repealed
    8. § 848 Capitalization of certain policy acquisition expenses