26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART I-LIFE INSURANCE COMPANIES

PART I-LIFE INSURANCE COMPANIES

Subpart
A.
Tax imposed.
B.
Life insurance gross income.
C.
Life insurance deductions.
D.
Accounting, allocation, and foreign provisions.
E.
Definitions and special rules.