Part I: LIFE INSURANCE COMPANIES
Subpart C: Life Insurance Deductions
- Section 804: Life insurance deductions
- Section 805: General deductions
- [Section 806: Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]
- Section 807: Rules for certain reserves
- Section 808: Policyholder dividends deduction
- [Section 809: Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]
- [Section 810: Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]
Subpart D: Accounting, Allocation, and Foreign Provisions
- Section 811: Accounting provisions
- Section 812: Definition of company’s share and policyholder’s share
- [Section 813: Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423]
- Section 814: Contiguous country branches of domestic life insurance companies
- [Section 815: Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]