Public Law 119-88 (05/04/2026)

26 U.S.C. § 806

Repealed.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

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

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)A prior section 806, added , , ; amended , , , related to certain changes in reserves and assets, prior to the general revision of this part by .

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

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 13512(c) of Pub. L. 115–97section 453B of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 2017 Amendment note under .