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 D - Accounting, Allocation, and Foreign Provisions
Front Matter

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Editorial Notes AMENDMENTS

2017—Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143, struck out item 815 "Distributions to shareholders from pre-1984 policyholders surplus account".

1987—Pub. L. 100–203, title X, §10242(c)(4), Dec. 22, 1987, 101 Stat. 1330–423, struck out item 813 "Foreign life insurance companies".


1 Section catchline amended by Pub. L. 115–97 without corresponding amendment of analysis.

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
Subchapter L - Insurance Companies
Subpart D - Accounting, Allocation, and Foreign Provisions
- Front Matter
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
Statutes at Large References 101 Stat. 1330-423
131 Stat. 2143
Public Law References Public Law 100-203, Public Law 115-97
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