# 26 U.S.C. § 843: Annual accounting period

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s843>. Cite pinpoints as 26 U.S.C. § 843(a)(1).

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.

## Amendments

- 1956-03-13: [Act Mar. 13, 1956, ch. 83](/26/act/1956-ch83.md), 70 Stat. 48
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1740