2017 US Code
Title 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
Front Matter
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AMENDMENTS
2017—Pub. L. 115–97, title I, §§13511(b)(1), 13512(a), Dec. 22, 2017, 131 Stat. 2142, which directed amendment of the analysis for part I of subchapter L of chapter 1 by striking out items 806 and 810, was executed by striking out items 806 "Small life insurance company deduction" and 810 "Operations loss deduction" in this analysis, which is the analysis for subpart C of such part, to reflect the probable intent of Congress. 2004—Pub. L. 108–218, title II, §205(b)(7), Apr. 10, 2004, 118 Stat. 610, struck out item 809 "Reduction in certain deductions of mutual life insurance companies". 1986—Pub. L. 99–514, title X, §1011(b)(11)(B), Oct. 22, 1986, 100 Stat. 2389, substituted "Small life insurance company deduction" for "Special deductions" in item 806. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 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 - Front Matter |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 100 Stat. 2389 118 Stat. 610 131 Stat. 2142 |
| Public Law 99-514, Public Law 108-218, Public Law 115-97 |
