U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter L—Insurance Companies / Part I—Life Insurance CompaniesTitle 26SubpartSubpart E—Definitions and Special RulesContents§ 816. Life insurance company defined§ 817. Treatment of variable contracts§ 817A. Special rules for modified guaranteed contracts§ 818. Other definitions and special rules