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Subpart E - Definitions and Special Rules

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Subpart E - Definitions and Special Rules

  • 26 USC 816 - Life insurance company defined
  • 26 USC 817 - Treatment of variable contracts
  • 26 USC 817A - Special rules for modified guaranteed contracts
  • 26 USC 818 - Other definitions and special rules
‹ 26 USC 815 - Distributions to shareholders from pre-1984 policyholders surplus account up 26 USC 816 - Life insurance company defined ›
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