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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter L
Part I
Subpart A [§ 801 - § 801] - Tax Imposed
Subpart B [§ 803 - § 803] - Life Insurance Gross Income
Subpart C [§ 804 - § 810] - Life Insurance Deductions
Subpart D [§ 811 - § 815] - Accounting, Allocation, and Foreign Provisions
Subpart E [§ 816 - § 818] - Definitions and Special Rules
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