26 USC 264
§ 264 - Certain amounts paid in connection with insurance contracts
- § 264 - Certain amounts paid in connection with insurance contracts
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1998 Amendments
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1964 Amendment
- Spread of Income Inclusion on Surrender, Etc. of Contracts