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26 U.S.C. § 822
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Nearby current sections
- § 817 — Treatment of variable contracts
- § 817A — Special rules for modified guaranteed contracts
- § 818 — Other definitions and special rules
- § 82 — Reimbursement of moving expenses
- § 83 — Property transferred in connection with performance of services
- § 831 — Tax on insurance companies other than life insurance companies
- § 832 — Insurance company taxable income
- § 833 — Treatment of Blue Cross and Blue Shield organizations, etc.