Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

a citizen's law index

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter L— Insurance Companies · § 806

Aa

§ 806. Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]

174 words·~1 min read·/usc/title-26/section-806

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section, added Pub. L. 98–369, div. A, title II, § 211(a), July 18, 1984, 98 Stat. 724; amended Pub. L. 99–514, title X, § 1011(a), (b)(5)–(8), (11)(A), Oct. 22, 1986, 100 Stat. 2388, 2389, related to small life insurance company deduction.

A prior section 806, added Pub. L. 86–69, § 2(a), June 25, 1959, 73 Stat. 120; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to certain changes in reserves and assets, prior to the general revision of this part by Pub. L. 98–369, § 211(a).

Another prior section 806, act Aug. 16, 1954, ch. 736, 68A Stat. 258, related to adjustment for certain reserves, prior to the general revision of this part by act Mar. 13, 1956, ch. 83, § 2, 70 Stat. 36.

Connections8 cite this · traces to 2

Cited by 8 sections · top 2

U.S. Code

§ 453B
Gain or loss on disposition of installment obligations

statutes-at-large

Public Law 98–369
To provide for tax reform, and for deficit reduction

Traces to 2 documents

public-private-law

To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.Dec
Public Law 115-97

U.S. Code

Gain or loss on disposition of installment obligations
§ 453B

13 references not yet in our index

Pub. L. 98–369, div. A, title II, § 211(a)
98 Stat. 724
Pub. L. 99–514, title X, § 1011(a)
100 Stat. 2388
Pub. L. 86–69, § 2(a)
73 Stat. 120
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 98–369, § 211(a)
act Aug. 16, 1954, ch. 736
68A Stat. 258
act Mar. 13, 1956, ch. 83, § 2
70 Stat. 36

Citation graph

cites case law

§ 806

Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]

Stat.×6

U.S.C.×2

Pub. L.Public Law 115-97

Pub. L.Pub. L. 98–369, div. A, title II, § 211(a)

Stat.98 Stat. 724

Pub. L.Pub. L. 99–514, title X, § 1011(a)

Stat.100 Stat. 2388

Pub. L.Pub. L. 86–69, § 2(a)

Cites 15 · showing 7Cited by 8 across 2 sources