26 CFR Topic
miscellaneous provisions
June 25, 2020
§
1.818-7
Denial of double deductions
§
1.817-1
Taxable years affected
§
1.817-2
Treatment of capital gains and losses
§
1.817-3
Gain on property held on December 31, 1958, and certain substituted property acquired after 1958
§
1.817-4
Special rules
§
1.817-5
Diversification requirements for variable annuity, endowment, and life insurance contracts
§
1.817A-0
Table of contents
§
1.817A-1
Certain modified guaranteed contracts
§
1.818-1
Taxable years affected
§
1.818-2
Accounting provisions
§
1.818-3
Amortization of premium and accrual of discount
§
1.818-4
Election with respect to life insurance reserves computed on preliminary term basis
§
1.818-5
Short taxable years
§
1.818-6
Transitional rule for change in method of accounting
§
1.818-8
Special rules relating to consolidated returns and certain capital losses
§
1.819-1
Taxable years affected
§
1.819-2
Foreign life insurance companies
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
