### Question
What is the definition of 50 largest stock companies?


### Answer
The definition of **50 largest stock companies** is as follows in *26 U.S.C. § 809*:

> a group (as determined by the Secretary) of stock life insurance companies which consists of the 50 largest domestic stock life insurance companies which are subject to tax under this part

#### Citation:
  - *26 U.S.C. § 809*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart C-Life Insurance Deductions**

