2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter L - Insurance Companies (Sections 801 - 848)
Part I - Life Insurance Companies (Sections 801 - 818)
Subpart C - Life Insurance Deductions (Sections 804 - 810)
Sec. 809 - Repealed. Pub. L. 108-218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter L - Insurance Companies
PART I - LIFE INSURANCE COMPANIES
Subpart C - Life Insurance Deductions
Sec. 809 - Repealed. Pub. L. 108-218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610
Containssection 809
Date2014
Laws In Effect As Of DateJanuary 5, 2015
Positive LawNo
Dispositionrepealed
Statutes at Large References73 Stat. 121
75 Stat. 120
76 Stat. 808, 1137
78 Stat. 55
83 Stat. 558
90 Stat. 1741
96 Stat. 534, 2374
98 Stat. 733
100 Stat. 2839
102 Stat. 3593
116 Stat. 61
118 Stat. 610
Public and Private LawsPublic Law 86-69, Public Law 87-59, Public Law 87-790, Public Law 87-858, Public Law 88-272, Public Law 91-172, Public Law 94-455, Public Law 97-248, Public Law 97-448, Public Law 98-369, Public Law 99-514, Public Law 100-647, Public Law 107-147, Public Law 108-218

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26 U.S.C. § 809 (2014)
[§809. Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610]

Section, added Pub. L. 98–369, div. A, title II, §211(a), July 18, 1984, 98 Stat. 733; amended Pub. L. 99–514, title XVIII, §1821(d)–(h), (r), Oct. 22, 1986, 100 Stat. 2839, 2840, 2843; Pub. L. 100–647, title I, §1018(u)(47), Nov. 10, 1988, 102 Stat. 3593; Pub. L. 107–147, title VI, §611(a), Mar. 9, 2002, 116 Stat. 61, related to reduction in certain deductions of mutual life insurance companies.

A prior section 809, added Pub. L. 86–69, §2(a), June 25, 1959, 73 Stat. 121; amended Pub. L. 87–59, §2(a), (b), June 27, 1961, 75 Stat. 120; Pub. L. 87–790, §3(a), Oct. 10, 1962, 76 Stat. 808; Pub. L. 87–858, §3(b)(3), (c), Oct. 23, 1962, 76 Stat. 1137; Pub. L. 88–272, title II, §§214(b)(4), 228(a), Feb. 26, 1964, 78 Stat. 55, 98; Pub. L. 91–172, title II, §201(a)(2)(C), title IX, §907(c)(2)(B), Dec. 30, 1969, 83 Stat. 558, 717; Pub. L. 94–455, title XV, §1508(a), title XIX, §§1901(a)(98), (b)(1)(J)(iv), (L)–(N), 33(G), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1741, 1781, 1791, 1801, 1834; Pub. L. 97–248, title II, §§255(b)(2)–(4), 259(a), 264(c)(2), (3), Sept. 3, 1982, 96 Stat. 534, 538, 544; Pub. L. 97–448, title I, §102(m)(1), Jan. 12, 1983, 96 Stat. 2374, related to general provisions regarding gain and loss from operations, prior to the general revision of this part by Pub. L. 98–369, §211(a).

EFFECTIVE DATE OF REPEAL

Repeal applicable to taxable years beginning after Dec. 31, 2004, see section 205(c) of Pub. L. 108–218, set out as an Effective Date of 2004 Amendment note under section 807 of this title.

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