§ 801. Tax imposed
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/usc/title-26/section-801A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Tax imposed A tax is hereby imposed for each taxable year on the life insurance company taxable income of every life insurance company. Such tax shall consist of a tax computed as provided in section 11 as though the life insurance company taxable income were the taxable income referred to in section 11.
(b)Life insurance company taxable income For purposes of this part, the term “life insurance company taxable income” means—
(1)life insurance gross income, reduced by
(2)life insurance deductions.
(Added Pub. L. 98–369, div. A, title II, § 211(a), July 18, 1984, 98 Stat. 720; amended Pub. L. 99–514, title X, § 1011(b)(3), Oct. 22, 1986, 100 Stat. 2389; Pub. L. 115–97, title I, §§ 13001(b)(2)(G), 13512(b)(3), 13514(b), Dec. 22, 2017, 131 Stat. 2096, 2143.)
Connections72 cite this · traces to 7
Cited by 72 sections · top 52
public-private-law
U.S. Code
- § 401Qualified pension, profit-sharing, and stock bonus plans
- § 1113Congressional information
- § 72Annuities; certain proceeds of endowment and life insurance contracts
- § 6501Limitations on assessment and collection
- § 381Carryovers in certain corporate acquisitions
- § 6511Limitations on credit or refund
- § 1563Definitions and special rules
- § 6601Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 1016Adjustments to basis
- § 243Dividends received by corporations
- § 1504Definitions
- § 6611Interest on overpayments
- § 832Insurance company taxable income
- § 807Rules for certain reserves
- § 817Treatment of variable contracts
- § 812Definition of company’s share and policyholder’s share
- § 1561Limitation on accumulated earnings credit in the case of certain controlled corporations
- § 1503Computation and payment of tax
- § 542Definition of personal holding company
- § 953Insurance income
- § 811Accounting provisions
- § 805General deductions
- § 815Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
- § 816Life insurance company defined
- § 1351Treatment of recoveries of foreign expropriation losses
- § 453BGain or loss on disposition of installment obligations
- § 1035Certain exchanges of insurance policies
- § 594Alternative tax for mutual savings banks conducting life insurance business
- § 4371Imposition of tax
- § 804Life insurance deductions
- § 808Policyholder dividends deduction
- § 841Credit for foreign taxes
- § 891Doubling of rates of tax on citizens and corporations of certain foreign countries
- § 814Contiguous country branches of domestic life insurance companies
- § 80Restoration of value of certain securities
- § 803Life insurance gross income
statutes-at-large
- Public Law 93–406
- Public Law 90–361
- Public Law 87–858
- Public Law 88–563
- Public Law 88–272
- Public Law 427
- Public Law 92–178
- Public Law 106–554Making consolidated appropriations for the fiscal year ending September 30, 2001, and for other purposes
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 97–354To revise subchapter S of the Internal Revenue Code of 1954 (relating to small business corporations)
- Public Law 115–97To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018
- Public Law 96–471To amend the Internal Revenue Code of 1954 to revise the rules relating to certain installment sales
- Public Law 94–455To reform the tax laws of the United States
Traces to 7 documents
public-private-law
U.S. Code
- Life insurance company defined§ 816
- Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]§ 815
- Tax imposed§ 11
- Gain or loss on disposition of installment obligations§ 453B
- Certain reinsurance agreements§ 845
- Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]§ 809
69 references not yet in our index
- Pub. L. 98–369, div. A, title II, § 211(a)
- 98 Stat. 720
- Pub. L. 99–514, title X, § 1011(b)(3)
- 100 Stat. 2389
- 131 Stat. 2096
- Pub. L. 86–69, § 2(a)
- 73 Stat. 112
- Pub. L. 87–858, § 3(a)
- 76 Stat. 1134
- Pub. L. 91–172, title I, § 121(b)(5)(B)
- 83 Stat. 541
- Pub. L. 93–406, title II, § 2002(g)(11)
- 88 Stat. 970
- Pub. L. 94–455, title XV, § 1505(a)
- 90 Stat. 1738
- Pub. L. 95–600, title VII, § 703(j)(4)
- 92 Stat. 2941
- Pub. L. 98–369, § 211(a)
- Aug. 16, 1954, ch. 736
- 68A Stat. 255
- Mar. 13, 1956, ch. 83, § 2
- 70 Stat. 36
- 73 Stat. 115
- Pub. L. 87–858, § 3(b)(1)
- 76 Stat. 1136
- Pub. L. 88–272, title II, § 235(c)(1)
- 78 Stat. 126
- Pub. L. 91–172, title V, § 511(c)(1)
- 83 Stat. 637
- Pub. L. 94–455, title XIX, § 1901(a)(95)
- 90 Stat. 1780
- Pub. L. 95–600, title III, § 301(b)(8)
- 92 Stat. 2821
- 70 Stat. 38
- July 24, 1956, ch. 696
- 70 Stat. 633
- Pub. L. 85–345
- 72 Stat. 36
- Pub. L. 99–514
- 131 Stat. 2144
+ 29 more
Citation graph
cites case law
§ 801
Tax imposed
U.S.C.×38
Stat.×32
Pub. L.×2
Pub. L.Pub. L. 98–369, div. A, title II, § 211(a)
Stat.98 Stat. 720
Pub. L.Pub. L. 99–514, title X, § 1011(b)(3)
Stat.100 Stat. 2389
Stat.131 Stat. 2096
Cites 76 · showing 12Cited by 72 across 3 sources