26 U.S. Code Part I, Subpart E - Definitions and Special Rules

Sec. 816. Life insurance company defined. 817. Treatment of variable contracts. 817A. Special rules for modified guaranteed contracts. 818. Other definitions and special rules.

1996—Pub. L. 104–188, title I, § 1612(b),Aug. 20, 1996, 110 Stat. 1847, added item 817A.


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