§ 843. Annual accounting period

204 words·~1 min read·/usc/title-26/section-843

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For purposes of this subtitle, the annual accounting period for each insurance company subject to a tax imposed by this subchapter shall be the calendar year. Under regulations prescribed by the Secretary, an insurance company which joins in the filing of a consolidated return (or is required to so file) may adopt the taxable year of the common parent corporation even though such year is not a calendar year.

(Added Mar. 13, 1956, ch. 83, § 4(a), 70 Stat. 48; amended Pub. L. 94–455, title XV, § 1507(b)(2), Oct. 4, 1976, 90 Stat. 1740.)

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U.S. Code

§ 1
Tax imposed

statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

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U.S. Code

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Mar. 13, 1956, ch. 83, § 4(a)
70 Stat. 48
Pub. L. 94–455, title XV, § 1507(b)(2)
90 Stat. 1740
Pub. L. 94–455
section 1507(c)(1) of Pub. L. 94–455

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§ 843

Annual accounting period

Stat.×1

U.S.C.×1

U.S.C.§ 1504

U.S.C.§ 316

ActMar. 13, 1956, ch. 83, § 4(a)

Stat.70 Stat. 48

Pub. L.Pub. L. 94–455, title XV, § 1507(b)(2)

Stat.90 Stat. 1740

Pub. L.Pub. L. 94–455

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