26 U.S.C. § 815
Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143
[§ 815. Repealed. Pub. L. 115–97, title I, § 13514(a) , Dec. 22, 2017 , 131 Stat. 2143 ]
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Cited by 9
- 26 CFR § 1.338-11 — Effect of section 338 election on insurance company targets.
- 26 CFR § 1.381(c)(22)-1 — Successor life insurance company.
- 26 CFR § 1.815-2 — Distributions to shareholders.
- 26 CFR § 1.815-3 — Shareholders surplus account.
- 26 CFR § 1.815-4 — Policyholders surplus account.
- 26 CFR § 1.815-5 — Other accounts defined.
- 26 CFR § 1.815-6 — Special rules.
- 26 CFR § 1.817-3 — Gain on property held on December 31, 1958, and certain substituted property acquired after 1958.
- 26 CFR § 1.819-2 — Foreign life insurance companies.
Nearby sections (25 sections)
- 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- 806 · Repealed.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- 809 · Repealed.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- 810 · Repealed.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- 813 · Repealed.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- 815 · Repealed.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
- 818 · Other definitions and special rules
- 831 · Tax on insurance companies other than life insurance companies
- 832 · Insurance company taxable income
- 833 · Treatment of Blue Cross and Blue Shield organizations, etc.
- 834 · Determination of taxable investment income
- 835 · Election by reciprocal
- 841 · Credit for foreign taxes
- 842 · Foreign companies carrying on insurance business
- 843 · Annual accounting period