26-U.S.C.-813

[§813 – Repealed. Pub. L. 100-203, Title X, §10242(C)(1), Dec. 22, 1987, 101 Stat. 1330-423]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter L > Part I > Subpart D > Section 813

Details

• Reference: Section 813
• Legend: [§813 – Repealed. Pub. L. 100-203, Title X, §10242(C)(1), Dec. 22, 1987, 101 Stat. 1330-423]
• USCode Year: 2013

Provision Content

Section, added Pub. L. 98–369, div. A, title II, §211(a), July 18, 1984, 98 Stat. 743; amended Pub. L. 99–514, title X, §1011(b)(9), title XVIII, §1821(j), Oct. 22, 1986, 100 Stat. 2389, 2841; Pub. L. 100–647, title I, §1010(a)(1), Nov. 10, 1988, 102 Stat. 3450, related to foreign life insurance companies.

A prior section 813, act Aug. 16, 1954, ch. 736, §813, as added Mar. 13, 1956, ch. 83, §2, 70 Stat. 46, related to adjustment for certain reserves, prior to the general revision of this part by Pub. L. 86–69, §2(a).

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1987, see section 10242(d) of Pub. L. 100–203, set out as an Effective Date of 1987 Amendment note under section 816 of this title.

U.S. Encyclopedia of Law Coverage

Subchapter L – in the Legal Encyclopedia: Income Taxes

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26-U.S.C.-775 in the Legal Encyclopedia: Tax Liability

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26-U.S.C.-774 in the Legal Encyclopedia: Taxation

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26-U.S.C.-776 in the Legal Encyclopedia: Liability

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Subpart D – Inventories in the Legal Encyclopedia: Accounting

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