2018 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
Sec. 806 - Repealed. Pub. L. 115-97, title I, §13512(a), Dec. 22, 2017, 131 Stat. 2142
| 26 U.S.C. § 806 (2018) |
| [§806. Repealed. Pub. L. 115–97, title I, §13512(a), Dec. 22, 2017, 131 Stat. 2142] |
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Section, added Pub. L. 98–369, div. A, title II, §211(a), July 18, 1984, 98 Stat. 724; amended Pub. L. 99–514, title X, §1011(a), (b)(5)–(8), (11)(A), Oct. 22, 1986, 100 Stat. 2388, 2389, related to small life insurance company deduction. A prior section 806, added Pub. L. 86–69, §2(a), June 25, 1959, 73 Stat. 120; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to certain changes in reserves and assets, prior to the general revision of this part by Pub. L. 98–369, §211(a). Another prior section 806, act Aug. 16, 1954, ch. 736, 68A Stat. 258, related to adjustment for certain reserves, prior to the general revision of this part by act Mar. 13, 1956, ch. 83, §2, 70 Stat. 36. |
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EFFECTIVE DATE OF REPEAL
Repeal applicable to taxable years beginning after Dec. 31, 2017, see section 13512(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 453B of this title. |
| United States Code, 2018 Edition, 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Subchapter L - Insurance Companies PART I - LIFE INSURANCE COMPANIES Subpart C - Life Insurance Deductions Sec. 806 - Repealed. Pub. L. 115-97, title I, §13512(a), Dec. 22, 2017, 131 Stat. 2142 |
| section 806 |
| 2018 |
| January 14, 2019 |
| No |
| repealed |
| 70 Stat. 36 73 Stat. 120 90 Stat. 1834 98 Stat. 724 100 Stat. 2388 131 Stat. 2142 |
| Public Law 86-69, Public Law 94-455, Public Law 98-369, Public Law 99-514, Public Law 115-97 |
