§ 815. Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
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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).
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Cited by 15 sections · top 9
U.S. Code
statutes-at-large
- Public Law 87–788
- Public Law 87–858
- Public Law 88–571
- Public Law 108–357To amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at Oct. 22, 2004[[H
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 94–331To amend section 815 of the Internal Revenue Code to allow a life insurance company to disregard (for purposes of that section) a distribution during the last month of its taxable year, determined to have been made out of the policyholders surplus account, if such distribution is returned to the com
- Public Law 94–455To reform the tax laws of the United States
26 references not yet in our index
- Pub. L. 98–369, div. A, title II, § 211(a)
- 98 Stat. 747
- Pub. L. 99–514, title X, § 1011(b)(10)
- 100 Stat. 2389
- Pub. L. 100–647, title I, § 1010(j)(1)
- 102 Stat. 3456
- Pub. L. 108–357, title VII, § 705(a)
- 118 Stat. 1549
- 128 Stat. 4044
- Pub. L. 86–69, § 2(a)
- 73 Stat. 129
- Pub. L. 87–790, § 3(b)
- 76 Stat. 808
- Pub. L. 87–858, § 3(b)(4)
- 76 Stat. 1137
- Pub. L. 88–571
- 78 Stat. 857
- Pub. L. 90–225, § 4(a)
- 81 Stat. 733
- Pub. L. 91–172, title IX, § 907(b)
- 83 Stat. 715
- Pub. L. 94–331, § 1(a)
- 90 Stat. 781
- Pub. L. 94–455, title XIX
- 90 Stat. 1791
- Pub. L. 98–369, § 211(a)
Citation graph
cites case law
§ 815
Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
Stat.×13
U.S.C.×2
Pub. L.Pub. L. 98–369, div. A, title II, § 211(a)
Stat.98 Stat. 747
Pub. L.Pub. L. 99–514, title X, § 1011(b)(10)
Stat.100 Stat. 2389
Pub. L.Pub. L. 100–647, title I, § 1010(j)(1)
Cites 29 · showing 8Cited by 15 across 2 sources