Chapter 1 Income Taxes
Subchapter H. Banking Institutions
Subchapter I. Natural Resources
Subchapter J. Estates, Trusts, Beneficiaries, and Decedents
Subchapter K. Partners and Partnerships
§ 581--Definition of Bank
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 582--Bad Debts, Losses, and Gains with Respect to Securities Held by Financial Institutions
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 582--Traditional Rule for Bond Losses of Foreign Banks
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 584--Common Trust Funds
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3070
§ 585--Reserves for Losses on Loans of Banks
CC:DOM:FI&P:1 Sharon Galm (202) 622-3920
§ 586(Repealed)--Reserves for Losses on Loans of Small Business Investment Companies, etc.
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 591--Deduction for Dividends Paid on Deposits
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 593--Reserves for Losses on Loans
CC:DOM:FI&P:1 Sharon Galm (202) 622-3920
§ 594--Alternative Tax for Mutual Savings Banks Conducting Life Insurance Business
CC:DOM:FI&P:4 Bill Sullivan (202) 622-3997
CC:DOM:FI&P:4 Stephen Hooe (202) 622-3970
§ 595--Foreclosure on Property Securing Loans
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 596--Limitation on Dividends Received Deduction
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 597--(New)--Treatment of Transactions in Which Federal Financial Assistance Provided
CC:DOM:FI&P:3 Steve Glickstein (202) 622-4439
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 597(Repealed)--FSLIC Financial Assistance
§ 611--Allowance of Deductions for Depletion
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 611--Timber Depletion
CC:DOM:P&SI:6 Harold Burghart (202) 622-3110
§ 612--Basis for Cost Depletion
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 613--Percentage Depletion
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 613A--Limitations on Percentage Depletion in Case of Oil and Gas Wells
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 614--Definition of Property
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 616--Development Expenditures
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 617--Deduction and Recapture of Certain Mining Exploration Expenditures
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 621--Payments to Encourage Exploration, Development, and Mining for Defense Purposes
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 631--Gain or Loss in the Case of Coal or Domestic Iron Ore
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 631--Gain or Loss in the Case of Timber
CC:DOM:P&SI:6 Harold Burghart (202) 622-3110
§ 636--Income Tax Treatment of Mineral Production Payments
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 638--Continental Shelf Areas
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 641--Imposition of Tax
CC:DOM:P&SI:3 Frances Schafer (202) 622-3070
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 642--Special Rules for Credits and Deductions
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3070
§ 642(c)(5)--Definition of Pooled Income Fund
CC:DOM:P&SI:4 Lee Dunn (202) 622-3070
CC:DOM:P&SI:3 Frances Schafer (202) 622-3070
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
§ 643--Definitions Applicable to Subparts A, B, C, and D
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 644--Special Rule for Gain on Property Transferred to Trust at Less Than Fair Market Value
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 645--Taxable Year of Trusts
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 651--Deduction for Trusts Distributing Current Income Only
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 652--Inclusion of Amounts in Gross Income of Beneficiaries of Trusts Distributing Current Income Only
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 661--Deductions for Estates and Trusts Accumulating Income or Distributing Corpus
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 662--Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 663--Special Rules Applicable to Sections 661 and 662
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 664--Charitable Remainder Trusts
CC:DOM:P&SI:2 Andrea Tucker (202) 622-7830
CC:DOM:P&SI:4 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:4 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Scott Hargis (202) 622-7860
§ 665--Definitions Applicable to Subpart D
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 666--Accumulation Distribution Allocated to Preceding Years
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 667--Treatment of Amounts Deemed Distributed by Trust in Preceding Year
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 668--Interest Charge on Accumulation Distributions from Foreign Trusts
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:INTL Christine Halphen (202) 622-3810
§ 671--Trust Income, Deductions, and Credits Attributable to Grantors and Others as Substantial Owners
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 672--Definitions and Rules
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 672(f)--Foreign Grantors of Trusts
CC:INTL Leslie Cracraft (202) 622-3860
CC:INTL Joseph Henderson (202) 622-3880
CC:INTL Jeffrey Vinnick (202) 622-3840
§ 673--Reversionary Interests
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 674--Power to Control Beneficial Enjoyment
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 675--Administrative Powers
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 676--Power to Revoke
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 677--Income for Benefit of Grantor
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 678--Person Other Than Grantor Treated as Substantial Owner
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 679--Foreign Trust Having One or More U.S. Beneficiaries
CC:INTL Joseph Henderson (202) 622-3880
CC:INTL Jeffrey Vinnik (202) 622-3840
CC:INTL Leslie Cracraft (202) 622-3860
§ 681--Limitation on Charitable Deduction
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 682--Income of an Estate or Trust in Case of Divorce, etc.
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 683--Use of Trust as an Exchange Fund
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 691--Recipients of Income in Respect of Decedents
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:FS:P&SI Deborah Clark (202) 622-7840
§ 692--Income Taxes of Members of Armed Forces on Death
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 Frances Schafer (202) 622-3080
§ 701--Partners, not Partnership, Subject to Tax
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 701--Determination of Fair Market Value
CC:AP:AS:1 Hotline (202) 401-4154
§ 702--Income and Credits of Partner
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 703--Partnership Computations
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 704--Partner's Distributive Share
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 705--Determination of Basis of Partner's Interest
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 706--Taxable Year of Partner and Partnership
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 706(b)--Adoption of Taxable Year
CC:DOM:IT&A:9 Sandra Cheston (202) 622-4990
§ 707--Transactions Between Partner and Partnership
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 708--Continuation of Partnership
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 709--Treatment of Organization and Syndication Fees
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 721--Nonrecognition of Gain or Loss on Contribution
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 722--Basis of Contributing Partner's Interest
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 723--Basis of Property Contributed to Partnership
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 724--Character of Gain or Loss on Contributed Unrealized Receivables, Inventory Items, and Capital Loss Property
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 731--Extent of Recognition of Gain or Loss on Distribution
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 732--Basis of Distributed Property Other Than Money
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 733--Basis of Distributed Partner's Interest
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 734--Optional Adjustment to Basis of Undistributed Partnership Property
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 735--Character of Gain or Loss on Disposition of Distributed Property
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 736--Payment to a Retiring Partner or a Deceased Partner's Successor in Interest
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 741--Recognition and Character of Gain or Loss on Sale or Exchange
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 742--Basis of Transferee Partner's Interest
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 743--Optional Adjustment to Basis of Partnership Property
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 751--Unrealized Receivables and Inventory Items
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 751(c)--Gain from Disposition of Interest in Oil or Gas Property
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 752--Treatment of Certain Liabilities
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:FS:P&SI Scott Hargis (202) 622-7840
CC:DOM:FS:P&SI Leslie Finlow (202) 622-7860
§ 753--Partner Receiving Income in Respect of Decedent
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 754--Manner of Electing Optional Adjustment to Basis of Partnership Property
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 755--Rules for Allocation of Basis
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 761--Terms Defined
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 801--Tax Imposed (Insurance Companies)
CC:DOM:FI&P:4 Don Drees (202) 622-3970
§ 803--Life Insurance Gross Income
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 804--Life Insurance Deductions
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 805--General Deductions
CC:DOM:FI&P:4 Don Drees (202) 622-3970
§ 806--Small Life Insurance Company Deduction
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 807--Rules for Certain Reserves
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 808--Policyholder Dividends Deduction
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 809--Reduction in Certain Deduction of Mutual Life Insurance Companies
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 810--Operations Loss Deduction
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 811--Accounting Provisions
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 812--Definition of Company's Share and Policyholder's Share
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 813--Foreign Life Insurance Companies
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:INTL Mary Gillmarten (202) 622-3870
§ 814--Contiguous Country Branches of Domestic Life Insurance Companies
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
CC:INTL Gary Gillmarten (202) 622-3870
§ 815--Distributions to Shareholders from pre-1984 Policyholders Surplus Account
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 816--Life Insurance Company Defined
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 817--Treatment of Variable Contracts
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 818--Other Definitions and Special Rules
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 821--Tax on Mutual Insurance Companies to Which
Part II Applies CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 823--Determination of Statutory Underwriting Income or Loss
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 824--Adjustments to Provide Protection Losses
§ 825--Unused Loss Deduction
§ 831--Tax on Insurance Companies Other Than Life Insurance Companies
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 832--Insurance Company Taxable Income
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 833--Treatment of Blue Cross & Blue Shield Organizations
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 834--Determination of Taxable Investment Income
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 835--Election by Reciprocal
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 841--Credit for Foreign Taxes
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
CC:INTL Mary Gillmarten (202) 622-3870
§ 842--Foreign Companies Conducting Insurance Business
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
CC:INTL Mary Gillmarten (202) 622-3870
§ 843--Annual Accounting Period
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 844--Special Loss Carryover Rules
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 845--Certain Reinsurance Agreements
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
CC:INTL Mary Gillmarten (202) 622-3870
§ 846--Discounted Unpaid Losses Defined
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 847--Special Estimated Tax Payments
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
§ 848--Capitalization of Certain Policy Acquisition Expenses
CC:DOM:FI&P:4 Steve Hooe (202) 622-3970
CC:DOM:FI&P:4 Gary Geisler (202) 622-3970
§ 851--Definition of Regulated Investment Company
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 852--Taxation of Regulated Investment Companies and Their Shareholders
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 853--Foreign Tax Credit Allowed to Shareholders
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 854--Limitations Applicable to Dividends Received from Regulated Investment Company
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 855--Dividends Paid by Regulated Investment Company After Close of Taxable Year
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 856--Definition of Real Estate Investment Trust
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 857--Taxation of Real Estate Investment Trusts and Their Beneficiaries
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 858--Dividends Paid by Real Estate Investment Trust
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 859--Adoption of Annual Accounting Period
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 860Deduction for Deficiency Dividends
CC:DOM:FI&P:3 Alice Bennett (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 860A--Taxation of REMICs
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Marshall Feiring (202) 622-3960
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 860B--Taxation of Holders of Regular Interests
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Marshall Feiring (202) 622-3960
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 860C--Taxation of Residual Interests
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Marshall Feiring (202) 622-3960
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 860D--REMIC Defined
CC:DOM:FI&P:3 Marshall Feiring (202) 622-3960
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 860E--Treatment of Income in Excess of Daily Accruals on Residual Interests
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Marshall Feiring (202) 622-3960
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 860F--Other Rules
CC:DOM:FI&P:3 Marshall Feiring (202) 622-3960
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 860G--Other Definitions and Special Rules
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Marshall Feiring (202) 622-3960
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