{"data":{"id":"us/26-u.s.c.-843","jurisdiction":"us","citation":"26 U.S.C. § 843","heading":"Annual accounting period","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"80b1ccbf4a7965e4b0d8a49f874d26824683e89c9e97f233fa8c8a57a6d3bed9","source_id":"us","stale":true,"prev":"us/26-u.s.c.-842","next":"us/26-u.s.c.-844"},"notice":"GroundRules: Original legal text. Not legal advice."}