2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter L - Insurance Companies
Part III - Provisions of General Application
Sec. 844 - Repealed. Pub. L. 115-97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142

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Citation 26 U.S.C. § 844 (2018)
Section Name [§844. Repealed. Pub. L. 115–97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142]
Repeal Summary

Section, added Pub. L. 91–172, title IX, §907(c)(1), Dec. 30, 1969, 83 Stat. 716; amended Pub. L. 94–455, title XIX, §§1901(b)(25), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1798, 1834; Pub. L. 98–369, div. A, title II, §211(b)(11), July 18, 1984, 98 Stat. 755; Pub. L. 99–514, title X, §1024(c)(12), title XVIII, §1899A(20), Oct. 22, 1986, 100 Stat. 2408, 2959; Pub. L. 101–239, title VII, §7841(d)(16), Dec. 19, 1989, 103 Stat. 2429, related to special loss carryover rules.

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 III - PROVISIONS OF GENERAL APPLICATION
Sec. 844 - Repealed. Pub. L. 115-97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142
Contains section 844
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition repealed
Statutes at Large References 83 Stat. 716
90 Stat. 1798
98 Stat. 755
100 Stat. 2408
103 Stat. 2429
131 Stat. 2142
Public Law References Public Law 91-172, Public Law 94-455, Public Law 98-369, Public Law 99-514, Public Law 101-239, Public Law 115-97
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