PART III—PROVISIONS OF GENERAL APPLICATION (§§ 841—848)
- § 841. Credit for foreign taxes
- § 842. Foreign companies carrying on insurance business
- § 843. Annual accounting period
- § 844. Special loss carryover rules
- § 845. Certain reinsurance agreements
- § 846. Discounted unpaid losses defined
- § 847. Special estimated tax payments
- § 848. Capitalization of certain policy acquisition expenses