Treasury Regulations · 26 CFR
§ 1.807-3. Reporting of reserves.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 807
Cite as 26 CFR § 1.807-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 13, 2020 by T.D. 9911
- Issued under
- 26 U.S.C. § 807
- Length
- 112 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 1 regulation; cited by 0
¶(a) Reserve reporting. A life insurance company subject to tax under section 801 is required to make a return on Form 1120-L, U.S. Life Insurance Company Income Tax Return. The Internal Revenue Service may require reporting with respect to the opening balance and closing balance of items described in section 807(c) and with respect to the method of computing such items for purposes of determining income. Such reporting may provide for the manner in which separate account items are reported. (See section 6011 and § 301.6011-1 of this chapter.)
¶(b) Applicability date. The rules of this section apply to taxable years beginning after October 13, 2020.
[T.D. 9911, 85 FR 64392, Oct. 13, 2020]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 801 Tax imposed
- § 807 Rules for certain reserves
- § 6011 General requirement of return, statement, or list
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9911 (85 FR 64392)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Investment income