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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter L - Insurance Companies
Part I - LIFE INSURANCE COMPANIES
26 USC Subpart E
26 USC Subpart E
Definitions and Special Rules
October 30, 2020
§
816
Life insurance company defined
§
817
Treatment of variable contracts
§
817A
Special rules for modified guaranteed contracts
§
818
Other definitions and special rules
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