PRIA, Government Policy, Made Personal

§ 8021

Powers

Subtitle G — The Joint Committee on Taxation › CHAPTER 92 — POWERS AND DUTIES OF THE JOINT COMMITTEE

§ 8022

Duties

Subtitle G — The Joint Committee on Taxation › CHAPTER 92 — POWERS AND DUTIES OF THE JOINT COMMITTEE

§ 8023

Additional powers to obtain data

Subtitle G — The Joint Committee on Taxation › CHAPTER 92 — POWERS AND DUTIES OF THE JOINT COMMITTEE

§ 803

Life insurance gross income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart B — Life Insurance Gross Income

§ 804

Life insurance deductions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart C — Life Insurance Deductions

§ 805

General deductions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart C — Life Insurance Deductions

§ 807

Rules for certain reserves

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart C — Life Insurance Deductions

§ 808

Policyholder dividends deduction

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart C — Life Insurance Deductions

§ 811

Accounting provisions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart D — Accounting, Allocation, and Foreign Provisions

§ 812

Definition of company’s share and policyholder’s share

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart D — Accounting, Allocation, and Foreign Provisions

§ 814

Contiguous country branches of domestic life insurance companies

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart D — Accounting, Allocation, and Foreign Provisions

§ 816

Life insurance company defined

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart E — Definitions and Special Rules

§ 817

Treatment of variable contracts

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart E — Definitions and Special Rules

§ 817A

Special rules for modified guaranteed contracts

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart E — Definitions and Special Rules

§ 818

Other definitions and special rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART I — LIFE INSURANCE COMPANIES › Subpart E — Definitions and Special Rules

§ 82

Reimbursement of moving expenses

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART II — ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

§ 83

Property transferred in connection with performance of services

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART II — ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

§ 831

Tax on insurance companies other than life insurance companies

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART II — OTHER INSURANCE COMPANIES

§ 832

Insurance company taxable income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART II — OTHER INSURANCE COMPANIES

§ 833

Treatment of Blue Cross and Blue Shield organizations, etc.

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART II — OTHER INSURANCE COMPANIES

§ 834

Determination of taxable investment income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART II — OTHER INSURANCE COMPANIES

§ 835

Election by reciprocal

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART II — OTHER INSURANCE COMPANIES

§ 84

Transfer of appreciated property to political organizations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART II — ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

§ 841

Credit for foreign taxes

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART III — PROVISIONS OF GENERAL APPLICATION

§ 842

Foreign companies carrying on insurance business

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART III — PROVISIONS OF GENERAL APPLICATION

§ 843

Annual accounting period

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART III — PROVISIONS OF GENERAL APPLICATION

§ 845

Certain reinsurance agreements

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART III — PROVISIONS OF GENERAL APPLICATION

§ 846

Discounted unpaid losses defined

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART III — PROVISIONS OF GENERAL APPLICATION

§ 848

Capitalization of certain policy acquisition expenses

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter L — Insurance Companies › PART III — PROVISIONS OF GENERAL APPLICATION

§ 85

Unemployment compensation

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART II — ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

§ 851

Definition of regulated investment company

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART I — REGULATED INVESTMENT COMPANIES

§ 852

Taxation of regulated investment companies and their shareholders

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART I — REGULATED INVESTMENT COMPANIES

§ 853

Foreign tax credit allowed to shareholders

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART I — REGULATED INVESTMENT COMPANIES

§ 853A

Credits from tax credit bonds allowed to shareholders

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART I — REGULATED INVESTMENT COMPANIES

§ 854

Limitations applicable to dividends received from regulated investment company

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART I — REGULATED INVESTMENT COMPANIES

§ 855

Dividends paid by regulated investment company after close of taxable year

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART I — REGULATED INVESTMENT COMPANIES

§ 856

Definition of real estate investment trust

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART II — REAL ESTATE INVESTMENT TRUSTS

§ 857

Taxation of real estate investment trusts and their beneficiaries

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART II — REAL ESTATE INVESTMENT TRUSTS

§ 858

Dividends paid by real estate investment trust after close of taxable year

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART II — REAL ESTATE INVESTMENT TRUSTS

§ 859

Adoption of annual accounting period

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART II — REAL ESTATE INVESTMENT TRUSTS

§ 86

Social security and tier 1 railroad retirement benefits

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART II — ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

§ 860

Deduction for deficiency dividends

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART III — PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS

§ 860A

Taxation of REMIC’s

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART IV — REAL ESTATE MORTGAGE INVESTMENT CONDUITS

§ 860B

Taxation of holders of regular interests

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART IV — REAL ESTATE MORTGAGE INVESTMENT CONDUITS

§ 860C

Taxation of residual interests

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART IV — REAL ESTATE MORTGAGE INVESTMENT CONDUITS

§ 860D

REMIC defined

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART IV — REAL ESTATE MORTGAGE INVESTMENT CONDUITS

§ 860E

Treatment of income in excess of daily accruals on residual interests

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART IV — REAL ESTATE MORTGAGE INVESTMENT CONDUITS

§ 860F

Other rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART IV — REAL ESTATE MORTGAGE INVESTMENT CONDUITS

§ 860G

Other definitions and special rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts › PART IV — REAL ESTATE MORTGAGE INVESTMENT CONDUITS

§ 861

Income from sources within the United States

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART I — SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

§ 862

Income from sources without the United States

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART I — SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

§ 863

Special rules for determining source

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART I — SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

§ 864

Definitions and special rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART I — SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

§ 865

Source rules for personal property sales

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART I — SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

§ 87

Alcohol and biodiesel fuels credits

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART II — ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

§ 871

Tax on nonresident alien individuals

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A — Nonresident Alien Individuals

§ 872

Gross income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A — Nonresident Alien Individuals

§ 873

Deductions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A — Nonresident Alien Individuals

§ 874

Allowance of deductions and credits

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A — Nonresident Alien Individuals

§ 875

Partnerships; beneficiaries of estates and trusts

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A — Nonresident Alien Individuals

§ 876

Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A — Nonresident Alien Individuals

§ 877

Expatriation to avoid tax

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A — Nonresident Alien Individuals

§ 877A

Tax responsibilities of expatriation

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A — Nonresident Alien Individuals

§ 878

Foreign educational, charitable, and certain other exempt organizations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A — Nonresident Alien Individuals

§ 879

Tax treatment of certain community income in the case of nonresident alien individuals

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A — Nonresident Alien Individuals

§ 88

Certain amounts with respect to nuclear decommissioning costs

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART II — ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

§ 881

Tax on income of foreign corporations not connected with United States business

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart B — Foreign Corporations

§ 882

Tax on income of foreign corporations connected with United States business

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart B — Foreign Corporations

§ 883

Exclusions from gross income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart B — Foreign Corporations

§ 884

Branch profits tax

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart B — Foreign Corporations

§ 885

Cross references

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart B — Foreign Corporations

§ 887

Imposition of tax on gross transportation income of nonresident aliens and foreign corporations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart C — Tax on Gross Transportation Income

§ 891

Doubling of rates of tax on citizens and corporations of certain foreign countries

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart D — Miscellaneous Provisions

§ 892

Income of foreign governments and of international organizations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart D — Miscellaneous Provisions

§ 893

Compensation of employees of foreign governments or international organizations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart D — Miscellaneous Provisions

§ 894

Income affected by treaty

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart D — Miscellaneous Provisions

§ 895

Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart D — Miscellaneous Provisions

§ 896

Adjustment of tax on nationals, residents, and corporations of certain foreign countries

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart D — Miscellaneous Provisions

§ 897

Disposition of investment in United States real property

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart D — Miscellaneous Provisions

§ 898

Taxable year of certain foreign corporations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart D — Miscellaneous Provisions

§ 90

Illegal Federal irrigation subsidies

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART II — ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

§ 9001