### Question
How does NORMAL TAXES AND SURTAXES define insurance company?


### Answer
Under *26 U.S.C. § 831*, **insurance company** is defined as:

> given to such term by section 816(a).

#### 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**

