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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 II
§ 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
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