26 U.S.C., Title 26, Subtitle A, Chapter 1, Subchapter L, Part III | uscode.io

Part III: PROVISIONS OF GENERAL APPLICATION

Section 841: Credit for foreign taxes

Section 842: Foreign companies carrying on insurance business

Section 843: Annual accounting period

[Section 844: Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142]

Section 845: Certain reinsurance agreements

Section 846: Discounted unpaid losses defined

[Section 847: Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]

Section 848: Capitalization of certain policy acquisition expenses