Part II – Other Insurance Companies

Other Insurance Companies

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter L > Part II

Details

• Reference: Part II
• Legend: Other Insurance Companies
• USCode Year: 2013

Provision Content

Prior Provisions

A prior part II (§§821 to 826) related to mutual insurance companies other than life and certain marine insurance companies and other than fire and flood insurance companies which operated on the basis of perpetual policies or premium deposits, consisted of sections 821–826, prior to repeal (except for sections 822 and 826 which were renumbered sections 834 and 835, respectively, by Pub. L. 99–514, title X, §1024(a)(1)–(3), Oct. 22, 1986, 100 Stat. 2405. See Prior Provisions note set out under section 818 of this title.

Amendments

1988—Pub. L. 100–647, title I, §1010(f)(7), Nov. 10, 1988, 102 Stat. 3454, substituted Tax on insurance companies other than life insurance companies for Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and certain mutual fire or flood insurance companies in item 831.

1986—Pub. L. 99–514, title X, §§1012(b)(2), 1024(a)(2), (c)(18), Oct. 22, 1986, 100 Stat. 2393, 2405, 2408, redesignated part III (§831 et seq.) as II and added items 833, 834, and 835. Former part II (§821 et seq.) was repealed.

1962—Pub. L. 87–834, §8(g)(4)(C), Oct. 16, 1962, 76 Stat. 999, substituted and certain mutual fire or flood insurance companies for and mutual fire insurance companies issuing perpetual policies in item 831.

U.S. Encyclopedia of Law Coverage

Subchapter L – in the Legal Encyclopedia: Income Taxes

In this entry about Subchapter L – , find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-817A in the Legal Encyclopedia: Tax Liability

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26-U.S.C.-817 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-817, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-818 in the Legal Encyclopedia: Liability

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Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter L/Part II/Section 831 – Tax On Insurance Companies Other Than Life Insurance Companies
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part II/Section 832 – Insurance Company Taxable Income
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part II/Section 833 – Treatment of Blue Cross and Blue Shield Organizations, Etc
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part II/Section 834 – Determination of Taxable Investment Income
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part II/Section 835 – Election By Reciprocal