### Question
What is the definition of insurance company?


### Answer
The definition of **insurance company** is as follows in *26 U.S.C. § 831*:

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



#### (d) Cross references


**(1) For alternative tax in case of capital gains, see section 1201(a).**


**(2) For taxation of foreign corporations carrying on an insurance business within the United States, see section 842.**


**(3) For exemption from tax for certain insurance companies other than life, see section 501(c)(15).**

#### 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**

