26 U.S.C. § 801 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 801. Tax imposed

(a) Tax imposed.--A tax is hereby imposed for each taxable year on the life insurance company taxable income of every life insurance company. Such tax shall consist of a tax computed as provided in section 11 as though the life insurance company taxable income were the taxable income referred to in section 11.

(b) Life insurance company taxable income.--For purposes of this part, the term “life insurance company taxable income” means--