26 U.S.C. § 806
Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142
[§ 806. Repealed. Pub. L. 115–97, title I, § 13512(a) , Dec. 22, 2017 , 131 Stat. 2142 ]
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Cited by 14
- 26 CFR § 1.1502-32 — Investment adjustments.
- 26 CFR § 1.381(c)(22)-1 — Successor life insurance company.
- 26 CFR § 1.56(g)-1 — Adjusted current earnings.
- 26 CFR § 1.702-3T — 4-Year spread (temporary).
- 26 CFR § 1.7519-1T — Required payments for entities electing not to have required year (temporary).
- 26 CFR § 1.801-3 — Definitions.
- 26 CFR § 1.801-5 — Total reserves.
- 26 CFR § 1.801-6 — Adjustments in reserves for policy loans.
- 26 CFR § 1.801-8 — Contracts with reserves based on segregated asset accounts.
- 26 CFR § 1.806-3 — Certain changes in reserves and assets.
- 26 CFR § 1.809-5 — Deductions.
- 26 CFR § 1.817-4 — Special rules.
Nearby sections (25 sections)
- 743 · Special rules where section 754 election or substantial built-in…
- 751 · Unrealized receivables and inventory items
- 752 · Treatment of certain liabilities
- 753 · Partner receiving income in respect of decedent
- 754 · Manner of electing optional adjustment to basis of partnership…
- 755 · Rules for allocation of basis
- 761 · Terms defined
- 771 · Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015,…
- 801 · Tax imposed
- 803 · Life insurance gross income
- 804 · Life insurance deductions
- 805 · General deductions
- 806 · Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131…
- 807 · Rules for certain reserves
- 808 · Policyholder dividends deduction
- 809 · Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118…
- 810 · Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017,…
- 811 · Accounting provisions
- 812 · Definition of company’s share and policyholder’s share
- 813 · Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987,…
- 814 · Contiguous country branches of domestic life insurance companies
- 815 · Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131…
- 816 · Life insurance company defined
- 817 · Treatment of variable contracts
- 817A · Special rules for modified guaranteed contracts