26 USC 815: Repealed. Pub. L. 115-97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143
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26 USC 815: Repealed. Pub. L. 115-97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143 Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART I-LIFE INSURANCE COMPANIESSubpart D-Accounting, Allocation, and Foreign Provisions
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[§815. Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143 ]

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).


Statutory Notes and Related Subsidiaries

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.