### Question
How is the "insurance company" defined?


### Answer
The term **insurance company** is defined in *26 U.S.C. § 831* as follows -

> given to such term by section 816(a)).[1](#831_1_target)


#### (d) Reporting


Every insurance company for which an election is in effect under subsection (b) for any taxable year shall furnish to the Secretary at such time and in such manner as the Secretary shall prescribe such information for such taxable year as the Secretary shall require with respect to the requirements of subsection (b)(2)(A)(ii).

#### Citation:
  - *26 U.S.C. § 831*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART II-OTHER INSURANCE COMPANIES**

