LIFE INSURANCE COMPANIES
- DEFINITION; TAX IMPOSED (§§ 1.801-1 — 1.802-3)
- DISTRIBUTIONS TO SHAREHOLDERS (§§ 1.815-1 — 1.816-1)
- GAIN AND LOSS FROM OPERATIONS (§§ 1.809-1 — 1.812-9)
- INVESTMENT INCOME (§§ 1.804-3 — 1.807-4)
- MISCELLANEOUS PROVISIONS (§§ 1.817-1 — 1.819-2)
- MUTUAL INSURANCE COMPANIES (OTHER THAN LIFE AND CERTAIN MARINE INSURANCE COMPANIES AND OTHER THAN FIRE OR FLOOD INSURANCE COMPANIES WHICH OPERATE ON BASIS OF PERPETUAL POLICIES OR PREMIUM DEPOSITS) (§§ 1.822-1 — 1.826-7)
- OTHER INSURANCE COMPANIES (§§ 1.831-1 — 1.849-1.850)
- REAL ESTATE INVESTMENT TRUSTS (§§ 1.856-0 — 1.860G-3)
- REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS (§§ 1.851-1 — 1.855-1)