Main Content
Principles of Insurance Law and Regulation
Tax on insurance companies other than life insurance companies
26 U.S.C. ยง 831
United States Code, 2018 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter L - Insurance Companies
PART II - OTHER INSURANCE COMPANIES
Sec. 831 - Tax on insurance companies other than life insurance companies
From the U.S. Government Publishing Office,
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