Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Definition; tax imposed (§§ 1.801-1 to 1.802-3)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.801-1 Definitions.
  2. § 1.801-2 Taxable years affected.
  3. § 1.801-3 Definitions.
  4. § 1.801-4 Life insurance reserves.
  5. § 1.801-5 Total reserves.
  6. § 1.801-6 Adjustments in reserves for policy loans.
  7. § 1.801-7 [Reserved]
  8. § 1.801-8 Contracts with reserves based on segregated asset accounts.
  9. § 1.802(b)-1 [Reserved]
  10. § 1.802-2 [Reserved]
  11. § 1.802-3 Tax imposed on life insurance companies.