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Sec. 810 - Repealed. Pub. L. 115-97, title I, §13511(b)(1), Dec. 22, 2017, 131 Stat. 2142

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Citation 26 U.S.C. § 810 (2018)
Section Name [§810. Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]
Repeal Summary

Section, added Pub. L. 98–369, div. A, title II, §211(a), July 18, 1984, 98 Stat. 738; amended Pub. L. 111–92, §13(c), Nov. 6, 2009, 123 Stat. 2994; Pub. L. 113–295, div. A, title II, §221(a)(41)(J), Dec. 19, 2014, 128 Stat. 4044, related to operations loss deduction.

A prior section 810, added Pub. L. 86–69, §2(a), June 25, 1959, 73 Stat. 125; amended Pub. L. 91–172, title I, §121(b)(5)(B), title IX, §907(a)(2), Dec. 30, 1969, 83 Stat. 541, 715, related to rules for certain reserves, prior to the general revision of this part by Pub. L. 98–369, §211(a).

Editorial Notes EFFECTIVE DATE OF REPEAL

Repeal applicable to losses arising in taxable years beginning after Dec. 31, 2017, see section 13511(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 381 of this title.

Publication Title United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within 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Sec. 810 - Repealed. Pub. L. 115-97, title I, §13511(b)(1), Dec. 22, 2017, 131 Stat. 2142
Contains section 810
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition repealed
Statutes at Large References 73 Stat. 125
83 Stat. 541
98 Stat. 738
123 Stat. 2994
128 Stat. 4044
131 Stat. 2142
Public Law References Public Law 86-69, Public Law 91-172, Public Law 98-369, Public Law 111-92, Public Law 113-295, Public Law 115-97
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