Part III – Provisions of General Application

Provisions of General Application

Pathway

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

Details

• Reference: Part III
• Legend: Provisions of General Application
• USCode Year: 2013

Provision Content

Amendments

1990—Pub. L. 101–508, title XI, §11301(c), Nov. 5, 1990, 104 Stat. 1388–449, added item 848.

1989—Pub. L. 101–239, title VII, §7821(d)(1), Dec. 19, 1989, 103 Stat. 2424, substituted companies for corporations in item 842.

1988—Pub. L. 100–647, title VI, §6077(b), Nov. 10, 1988, 102 Stat. 3709, added item 847.

1986—Pub. L. 99–514, title X, §§1023(d), 1024(a)(2), Oct. 22, 1986, 100 Stat. 2404, 2405, redesignated part IV as III and added item 846. Former part III redesignated II.

1984—Pub. L. 98–369, div. A, title II, §212(b), July 18, 1984, 98 Stat. 758, added item 845.

1969—Pub. L. 91–172, title IX, §907(c)(2)(A), Dec. 30, 1969, 83 Stat. 717, added item 844.

1966—Pub. L. 89–809, title I, §104(i)(2), Nov. 13, 1966, 80 Stat. 1561, substituted Foreign corporations carrying on insurance business for Computation of gross income in item 842.

1956—Act Mar. 13, 1956, ch. 83, §4(b), 70 Stat. 49, added item 843.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-831 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-831, 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

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

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

In this entry about 26-U.S.C.-818, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter L/Part III/Section 841 – Credit For Foreign Taxes
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part III/Section 842 – Foreign Companies Carrying On Insurance Business
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part III/Section 843 – Annual Accounting Period
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part III/Section 844 – Special Loss Carryover Rules
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part III/Section 845 – Certain Reinsurance Agreements
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part III/Section 846 – Discounted Unpaid Losses Defined
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part III/Section 847 – Special Estimated Tax Payments
• Title 26/Subtitle A/Chapter 1/Subchapter L/Part III/Section 848 – Capitalization of Certain Policy Acquisition Expenses