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26 U.S.C. § 815 — Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 815 — Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]

### Statutory Notes Section, added Pub. L. 98–369, div. A, title II, § 211(a), July 18, 1984, 98 Stat. 747; amended Pub. L. 99–514, title X, § 1011(b)(10), title XVIII, § 1821(k)(1), (2), Oct. 22, 1986, 100 Stat. 2389, 2841; Pub. L. 100–647, title I, § 1010(j)(1), Nov. 10, 1988, 102 Stat. 3456; Pub. L. 108–357, title VII, § 705(a), Oct. 22, 2004, 118 Stat. 1549; Pub. L. 113–295, div. A, title II, § 221(a)(41)(G), Dec. 19, 2014, 128 Stat. 4044, related to distributions to shareholders from pre-1984 policyholders surplus account. A prior section 815, added Pub. L. 86–69, § 2(a), June 25, 1959, 73 Stat. 129; amended Pub. L. 87–790, § 3(b), Oct. 10, 1962, 76 Stat. 808; Pub. L. 87–858, § 3(b)(4), (e), Oct. 23, 1962, 76 Stat. 1137; Pub. L. 88–571, §§ 2, 3(a), 4(a), Sept. 2, 1964, 78 Stat. 857, 859; Pub. L. 90–225, § 4(a), (b), Dec. 27, 1967, 81 Stat. 733, 734; Pub. L. 91–172, title IX, § 907(b), Dec. 30, 1969, 83 Stat. 715; Pub. L. 94–331, § 1(a), June 30, 1976, 90 Stat. 781; Pub. L. 94–455, title XIX, §§ 1901(b)(1)(O), (24), (33)(H), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1791, 1798, 1801, 1834, contained provisions similar to this section, prior to the general revision of this part by Pub. L. 98–369, § 211(a). #### Effective Date of Repeal Repeal applicable to taxable years beginning after Dec. 31, 2017, see section 13514(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under [section 801 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section801&num=0&edition=prelim).

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Source location: Title 26, Chapter 1, § 815; chapter-001-normal-taxes-and-surtaxes.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 801 — Tax imposed

**(a) Tax imposed** A tax is hereby imposed for each taxable year on the life insurance company taxable income of every life insurance company. Such tax shall consist of a tax computed as provided in section 11 as though the life insurance company taxable income were the taxable income referred to in section 11. **(b) Life insurance company taxable income** For purposes of this part, the term “life insurance company taxable income” means— (1) life insurance gross income, reduced by (2) life insurance deductions.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 815 — Untitled legal text

Page 1913 TITLE 26—INTERNAL REVENUE CODE § 816 105–34, title XI, § 1131(c)(1), Aug. 5, 1997, 111 Stat. 980; Pub. L. 115–97, title I, § 14301(c)(5), Dec. 22, 2017, 131 Stat. 2222.) Editorial Notes AMENDMENTS 2017—Subsec. (f)(1). Pub. L. 115–97 redesignated sub- par. (A) as par. (1), struck out subpar. (A) heading ‘‘In general’’, and struck out subpar. (B). Prior to amend- ment, text of subpar. (B) read as follows: ‘‘For purposes of sections 78 and 902, where any amount is added to the life insurance company taxable income of the domestic life insurance company by reason of subsection (e)(2), the contiguous country life insurance branch shall be treated as a foreign corporation. Any amount so added shall be treated as a dividend paid by a foreign corpora- tion, and the taxes paid to any foreign country or pos- session of the United States with respect to such amount shall be deemed to have been paid by such branch.’’ 1997—Subsec. (h). Pub. L. 105–34 struck out ‘‘or 1491’’ after ‘‘section 367’’. Statutory Notes and Related Subsidiaries NEW SECTION 814 TREATED AS CONTINUATION OF SECTION 819A Pub. L. 98–369, div. A, title II, § 217(a), July 18, 1984, 98 Stat. 762, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘For purposes of section 814 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to contiguous country branches of domestic life insurance companies)— ‘‘(1) any election under section 819A of such Code (as in effect on the day before the date of the enact- ment of this Act [July 18, 1984]) shall be treated as an election under such section 814, and ‘‘(2) any reference to a provision of such section 814 shall be treated as including a reference to the cor- responding provision of such section

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