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Subpart D - Accounting, Allocation, and Foreign Provisions

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Subpart D - Accounting, Allocation, and Foreign Provisions

  • 26 USC 811 - Accounting provisions
  • 26 USC 812 - Definition of companys share and policyholders share
  • 26 USC 813 - Repealed. Pub. L. 100203, title X, 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330423]
  • 26 USC 814 - Contiguous country branches of domestic life insurance companies
  • 26 USC 815 - Distributions to shareholders from pre-1984 policyholders surplus account
‹ 26 USC 810 - Operations loss deduction up 26 USC 811 - Accounting provisions ›
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