Definition; Tax Imposed

Sections

• 1.801-1
  § 1.801-1 Definitions.
• 1.801-2
  § 1.801-2 Taxable years affected.
• 1.801-3
  § 1.801-3 Definitions.
• 1.801-4
  § 1.801-4 Life insurance reserves.
• 1.801-5
  § 1.801-5 Total reserves.
• 1.801-6
  § 1.801-6 Adjustments in reserves for policy loans.
• 1.801-7
  § 1.801-7 [Reserved]
• 1.801-8
  § 1.801-8 Contracts with reserves based on segregated asset accounts.
• 1.802-2
  § 1.802-2 [Reserved]
• 1.802-3
  § 1.802-3 Tax imposed on life insurance companies.
• 1.802(b)-1
  § 1.802(b)-1 [Reserved]