Internal Revenue Code · 26 U.S.C.
§ 801. Tax imposed
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 801
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- July 18, 1984 by Pub. L. 98–369
- Last amended
- December 22, 2017 by Pub. L. 115–97
- Amendments
- 2 dated changes in the source credit
- Length
- 2 subsections · 130 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 1; cited by 9 Code sections and 31 other regulations
- Regulations
- 7 issued under this section
A tax is hereby imposed for each taxable year on the life insurance company taxable income of every life insurance company. Such tax shall consist of a tax computed as provided in section 11 as though the life insurance company taxable income were the taxable income referred to in section 11.
(Added Pub. L. 98–369, div. A, title II, § 211(a), July 18, 1984, 98 Stat. 720; amended Pub. L. 99–514, title X, § 1011(b)(3), Oct. 22, 1986, 100 Stat. 2389; Pub. L. 115–97, title I, §§ 13001(b)(2)(G), 13512(b)(3), 13514(b), Dec. 22, 2017, 131 Stat. 2096, 2143.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 801
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 9 Code sections
- § 11(c)(2) Tax imposed
- § 243(b)(3)(A) Dividends received by corporations
- § 542(b)(5) Definition of personal holding company
- § 594(a)(2) Alternative tax for mutual savings banks conducting life insurance business
- § 841 Credit for foreign taxes
- § 891 Doubling of rates of tax on citizens and corporations of certain foreign countries
- § 1503(c) Computation and payment of tax
- § 1504(b)(2) Definitions
- § 1563(a)(4) Definitions and special rules
Cited in 31 regulations not issued under it
- § 1.57-1 Items of tax preference defined.
- § 1.381(c)(22)-1 Successor life insurance company.
- § 1.453-9 Gain or loss on disposition of installment obligations.
- § 1.594-1 Mutual savings banks conducting life insurance business.
- § 1.802-3 Tax imposed on life insurance companies.
- § 1.806-3 Certain changes in reserves and assets.
- § 1.807-3 Reporting of reserves.
- § 1.809-5 Deductions.
- § 1.810-2 Rules for certain reserves.
- § 1.811-2 Dividends to policyholders.
- § 1.812-4 Operations loss carrybacks and operations loss carryovers.
- § 1.815-6 Special rules.
- § 1.818-5 Short taxable years.
- § 1.819-2 Foreign life insurance companies.
- § 1.832-1 Gross income.
- § 1.861-8 Computation of taxable income from sources within the United States and from other sources and activities.
- § 1.861-11T Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
- § 1.864-5 Foreign source income effectively connected with U.S. business.
- § 1.952-2 Determination of gross income and taxable income of a foreign corporation.
- § 1.953-1 Income from insurance of United States risks.
- § 1.953-2 Actual United States risks.
- § 1.953-4 Taxable income to which section 953 applies.
- § 1.957-2 Controlled foreign corporation deriving income from insurance of United States risks.
- § 1.1201-1 Alternative tax.
Show 7 more
- § 1.1221-1 Meaning of terms.
- § 1.1381-1 Organizations to which part applies.
- § 1.1502-2 Computation of tax liability.
- § 1.1502-13 Intercompany transactions.
- § 1.1502-47 Consolidated returns by life-nonlife groups.
- § 1.1563-1 Definition of controlled group of corporations and component members and related concepts.
- § 1.6012-2 Corporations required to make returns of income.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
Official notes
The Law Revision Counsel's notes for this section (amendments, effective dates and related laws) are long, so they have their own page.