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Home / Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter L Insurance Companies / Part I LIFE INSURANCE COMPANIES

Public Law 119-73 (01/23/2026)

Part I LIFE Insurance Companies

Browse 5 subparts and 0 sections in Part I LIFE Insurance Companies of Title 26.

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Subpart A Tax Imposed
Subpart B Life Insurance Gross Income
Subpart C Life Insurance Deductions
Subpart D Accounting, Allocation, and Foreign Provisions
Subpart E Definitions and Special Rules

Next part Part II OTHER INSURANCE COMPANIES

Legal citation 26 U.S.C. Part I LIFE Insurance Companies

Web citation

US Code, Part I LIFE Insurance Companies, Title 26, https://uscode.ecfr.io/title/26/subtitle/a/chapter/1/subchapter/l/part/i. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/a/chapter/1/subchapter/l/part/i