U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter L—Insurance CompaniesTitle 26PartPart I—Life Insurance CompaniesContentsSubpart A—Tax ImposedSubpart B—Life Insurance Gross IncomeSubpart C—Life Insurance DeductionsSubpart D—Accounting, Allocation, and Foreign ProvisionsSubpart E—Definitions and Special Rules