26 USC 844: Repealed. Pub. L. 115-97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142
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26 USC 844: Repealed. Pub. L. 115-97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142 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 III-PROVISIONS OF GENERAL APPLICATION
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[§844. Repealed. Pub. L. 115–97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142 ]

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.


Statutory Notes and Related Subsidiaries

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.