Public Law 119-73 (01/23/2026)

26 U.S.C. § 813

Repealed.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

Pub. L. 98–369, div. A, title II, § 211(a)98 Stat. 743Pub. L. 99–514, title X, § 1011(b)(9)100 Stat. 2389Pub. L. 100–647, title I, § 1010(a)(1)102 Stat. 3450Section, added , , ; amended , title XVIII, § 1821(j), , , 2841; , , , related to foreign life insurance companies.

act Aug. 16, 1954, ch. 736, § 813Mar. 13, 1956, ch. 83, § 270 Stat. 46Pub. L. 86–69, § 2(a)A prior section 813, , as added , , 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 10242(d) of Pub. L. 100–203section 816 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 1987 Amendment note under .