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Sec. 815 - Repealed. Pub. L. 115-97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143
| 26 U.S.C. § 815 (2018) |
| [§815. Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143] |
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Section, added Pub. L. 98–369, div. A, title II, §211(a), July 18, 1984, 98 Stat. 747; amended Pub. L. 99–514, title X, §1011(b)(10), title XVIII, §1821(k)(1), (2), Oct. 22, 1986, 100 Stat. 2389, 2841; Pub. L. 100–647, title I, §1010(j)(1), Nov. 10, 1988, 102 Stat. 3456; Pub. L. 108–357, title VII, §705(a), Oct. 22, 2004, 118 Stat. 1549; Pub. L. 113–295, div. A, title II, §221(a)(41)(G), Dec. 19, 2014, 128 Stat. 4044, related to distributions to shareholders from pre-1984 policyholders surplus account. A prior section 815, added Pub. L. 86–69, §2(a), June 25, 1959, 73 Stat. 129; amended Pub. L. 87–790, §3(b), Oct. 10, 1962, 76 Stat. 808; Pub. L. 87–858, §3(b)(4), (e), Oct. 23, 1962, 76 Stat. 1137; Pub. L. 88–571, §§2, 3(a), 4(a), Sept. 2, 1964, 78 Stat. 857, 859; Pub. L. 90–225, §4(a), (b), Dec. 27, 1967, 81 Stat. 733, 734; Pub. L. 91–172, title IX, §907(b), Dec. 30, 1969, 83 Stat. 715; Pub. L. 94–331, §1(a), June 30, 1976, 90 Stat. 781; Pub. L. 94–455, title XIX, §§1901(b)(1)(O), (24), (33)(H), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1791, 1798, 1801, 1834, contained provisions similar to this section, prior to the general revision of this part by Pub. L. 98–369, §211(a). |
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EFFECTIVE DATE OF REPEAL
Repeal applicable to taxable years beginning after Dec. 31, 2017, see section 13514(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 801 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Companies PART I - LIFE INSURANCE COMPANIES Subpart D - Accounting, Allocation, and Foreign Provisions Sec. 815 - Repealed. Pub. L. 115-97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143 |
| section 815 |
| 2018 |
| January 14, 2019 |
| No |
| repealed |
| 73 Stat. 129 76 Stat. 808, 1137 78 Stat. 857 81 Stat. 733 83 Stat. 715 90 Stat. 781, 1791 98 Stat. 747 100 Stat. 2389 102 Stat. 3456 118 Stat. 1549 128 Stat. 4044 131 Stat. 2143 |
| Public Law 86-69, Public Law 87-790, Public Law 87-858, Public Law 88-571, Public Law 90-225, Public Law 91-172, Public Law 94-331, Public Law 94-455, Public Law 98-369, Public Law 99-514, Public Law 100-647, Public Law 108-357, Public Law 113-295, Public Law 115-97 |
