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

26 U.S.C. § 815

Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]

Pub. L. 98–369, div. A, title II, § 211(a)98 Stat. 747Pub. L. 99–514, title X, § 1011(b)(10)100 Stat. 2389Pub. L. 100–647, title I, § 1010(j)(1)102 Stat. 3456Pub. L. 108–357, title VII, § 705(a)118 Stat. 1549Pub. L. 113–295, div. A, title II, § 221(a)(41)(G)128 Stat. 4044Section, added , , ; amended , title XVIII, § 1821(k)(1), (2), , , 2841; , , ; , , ; , , , related to distributions to shareholders from pre-1984 policyholders surplus account.

Pub. L. 86–69, § 2(a)73 Stat. 129Pub. L. 87–790, § 3(b)76 Stat. 808Pub. L. 87–858, § 3(b)(4)76 Stat. 1137Pub. L. 88–57178 Stat. 857Pub. L. 90–225, § 4(a)81 Stat. 733Pub. L. 91–172, title IX, § 907(b)83 Stat. 715Pub. L. 94–331, § 1(a)90 Stat. 781Pub. L. 94–455, title XIX90 Stat. 1791Pub. L. 98–369, § 211(a)A prior section 815, added , , ; amended , , ; , (e), , ; , §§ 2, 3(a), 4(a), , , 859; , (b), , , 734; , , ; , , ; , §§ 1901(b)(1)(O), (24), (33)(H), 1906(b)(13)(A), , , 1798, 1801, 1834, contained provisions similar to this section, prior to the general revision of this part by .

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 13514(c) of Pub. L. 115–97section 801 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 2017 Amendment note under .