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
Sec. 813 - Repealed. Pub. L. 100-203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330-423

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Citation	26 U.S.C. § 813 (2018)
Section Name	[§813. Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423]
Repeal Summary	Section, added Pub. L. 98–369, div. A, title II, §211(a), July 18, 1984, 98 Stat. 743; amended Pub. L. 99–514, title X, §1011(b)(9), title XVIII, §1821(j), Oct. 22, 1986, 100 Stat. 2389, 2841; Pub. L. 100–647, title I, §1010(a)(1), Nov. 10, 1988, 102 Stat. 3450, related to foreign life insurance companies. A prior section 813, act Aug. 16, 1954, ch. 736, §813, as added Mar. 13, 1956, ch. 83, §2, 70 Stat. 46, related to adjustment for certain reserves, prior to the general revision of this part by Pub. L. 86–69, §2(a).
Editorial Notes	EFFECTIVE DATE OF REPEAL Repeal applicable to taxable years beginning after Dec. 31, 1987, see section 10242(d) of Pub. L. 100–203, set out as an Effective Date of 1987 Amendment note under section 816 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Companies PART I - LIFE INSURANCE COMPANIES Subpart D - Accounting, Allocation, and Foreign Provisions Sec. 813 - Repealed. Pub. L. 100-203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330-423
Contains	section 813
Date	2018
Laws In Effect As Of Date	January 14, 2019
Positive Law	No
Disposition	repealed
Statutes at Large References	70 Stat. 46 98 Stat. 743 100 Stat. 2389 101 Stat. 1330-423 102 Stat. 3450
Public Law References	Public Law 86-69, Public Law 98-369, Public Law 99-514, Public Law 100-203, Public Law 100-647

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