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26 U.S.C. § 845

Certain reinsurance agreements

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 845, Certain reinsurance agreements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462732
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In the case of 2 or more related persons (within the meaning of section 482) who are parties to a reinsurance agreement (or where one of the parties to a reinsurance agreement is, with respect to any contract covered by the agreement, in effect an agent of another party to such agreement or a conduit between related persons), the Secretary may— If the Secretary determines that any reinsurance contract has a significant tax avoidance effect on any party to such contract, the Secretary may make proper adjustments with respect to such party to eliminate such tax avoidance effect (including treating such contract with respect to such party as terminated on December 31 of each year and reinstated on January 1 of the next year).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.