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► 26 U.S.C. § 813 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 813
Repealed. Pub. L. 100-203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330-423
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-97B40A
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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Companies PART I - LIFE INSURANCE COMPANIES Subpart D - Accounting, Allocation, and Foreign Provisions Sec. 813 - Repealed.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 From the U.S. Government Publishing Office, www.gpo.gov

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 Repealed.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

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).

Statutory Notes and Related Subsidiaries

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.

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The statutory text of 26 U.S.C. § 813 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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26 U.S.C.
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Internal Revenue Code
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Internal Revenue Code — 26 U.S.C. § 813