{"identifier":"/us/usc/t26/s843","title":26,"num":"\u00a7\u202f843.","heading":"Annual accounting period","text":"\u00a7\u202f843.\nAnnual accounting period\nFor 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.","url":"https://projectusc.org/usc/t26/s843.html","content":[{"t":"sec","id":"/us/usc/t26/s843","children":[{"t":"num","text":"\u00a7\u202f843."},{"t":"heading","text":"Annual accounting period"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}