U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter L—Insurance CompaniesTitle 26PartPart II—Other Insurance CompaniesContents§ 831. Tax on insurance companies other than life insurance companies§ 832. Insurance company taxable income§ 833. Treatment of Blue Cross and Blue Shield organizations, etc.§ 834. Determination of taxable investment income§ 835. Election by reciprocal