Part I - Life Insurance Companies

Subpart A - Tax Imposed

Sec. 801. - Tax Imposed.

Subpart B - Life Insurance Gross Income

Sec. 803. - Life Insurance Gross Income.

Subpart C - Life Insurance Deductions

Sec. 804. - Life Insurance Deductions.
Sec. 805. - General Deductions.
Sec. 806. - Small Life Insurance Deduction.
Sec. 807. - Rules for Certain Reserves.
Sec. 808. - Policyholder Dividends Deduction.
Sec. 809. - Reduction in Certain Deductions of Mutual Life Insurance Companies.
Sec. 810. - Operations Loss Deduction.

Subpart D - Accounting, Allocation, and Foreign Provisions 

Sec. 811. - Accounting Provisions.
Sec. 812. - Definition of Company's Share and Policyholders' Share.
Sec. 814. - Contiguous Country Branches of Domestic Life Insurance Companies.
Sec. 815. - Distributions to Shareholders From Pre-1984 Policyholders Surplus Account.

Subpart E - Definitions and Special Rules

Sec. 816. - Life Insurance Company Defined.
Sec. 817. - Treatment of Variable Contracts.
Sec. 817A. - Special Rules for Modified Guaranteed Contracts.  
Sec. 818. - Other Definitions and Special Rules.

Part II - Other Insurance Companies

Sec. 831. - Tax on Insurance Companies Other Than Life Insurance Companies.
Sec. 832. - Insurance Company Taxable Income.
Sec. 833. - Treatment of Blue Cross and Blue Shield Organizations, Etc.
Sec. 834. - Determination of Taxable Investment Income.
Sec. 835. - Election by Reciprocal. 

Part III - Provisions of General Application 

Sec. 841. - Credit For Foreign Taxes.
Sec. 842. - Foreign Companies Carrying on Insurance Business.
Sec. 843. - Annual Accounting Period.
Sec. 844. - Special Loss Carryover Rules.
Sec. 845. - Certain Reinsurance Agreements.
Sec. 846. - Discounted Unpaid Losses Defined.
Sec. 847. - Special Estimated Tax Payments.
Sec. 848. - Capitalization of Certain Policy Acquisition Expenses.