26 CFR Subtopic
definition; tax imposed
June 25, 2020
§
1.801-1
Definitions
§
1.801-2
Taxable years affected
§
1.801-3
Definitions
§
1.801-4
Life insurance reserves
§
1.801-5
Total reserves
§
1.801-6
Adjustments in reserves for policy loans
§
1.801-7
Variable annuities
§
1.801-8
Contracts with reserves based on segregated asset accounts
§
1.802(b)-1
[Reserved]
§
1.802-2
[Reserved]
§
1.802-3
Tax imposed on life insurance companies
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