26 U.S.C. § 843 — Annual accounting period
submitted 70 years ago by ch. 83 to r/title-26-INTERNAL-REVENUE-CODE · 69 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
For purposes of this subtitle, the annual accounting period for each insurance company subject to a tax imposed by this subchapter shall be the calendar year. Under regulations prescribed by the Secretary*, an insurance company which joins in the filing of a consolidated return (or is required to so file) may adopt the taxable year* of the common parent corporation* even though such year is not a calendar year.
Source credit: (Added Mar. 13, 1956, ch. 83, § 4(a), 70 Stat. 48; amended Pub. L. 94–455, title XV, § 1507(b)(2), Oct. 4, 1976, 90 Stat. 1740.)
- 1956Enacted · Act of Mar. 13, 1956, ch. 83 · 70 Stat. 48
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1740
A history note hasn’t been published yet. The record shows enactment by ch. 83 on 1956-03-13.
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