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[§ 809. Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610] repealed

Version history — every release point where this text changed

Release point 116-142 · current through 06/05/2020

[§ 809.

Repealed. Pub. L. 108–218, title II, § 205(a),
Apr. 10, 2004
, 118 Stat. 610]

Notes
Section, added Pub. L. 98–369, div. A, title II, § 211(a),
July 18, 1984
, 98 Stat. 733; amended Pub. L. 99–514, title XVIII, § 1821(d)–(h), (r),
Oct. 22, 1986
, 100 Stat. 2839, 2840, 2843; Pub. L. 100–647, title I, § 1018(u)(47),
Nov. 10, 1988
, 102 Stat. 3593; Pub. L. 107–147, title VI, § 611(a),
Mar. 9, 2002
, 116 Stat. 61, related to reduction in certain deductions of mutual life insurance companies.
A prior section 809, added Pub. L. 86–69, § 2(a),
June 25, 1959
, 73 Stat. 121; amended Pub. L. 87–59, § 2(a), (b),
June 27, 1961
, 75 Stat. 120; Pub. L. 87–790, § 3(a),
Oct. 10, 1962
, 76 Stat. 808; Pub. L. 87–858, § 3(b)(3), (c),
Oct. 23, 1962
, 76 Stat. 1137; Pub. L. 88–272, title II, §§ 214(b)(4), 228(a),
Feb. 26, 1964
, 78 Stat. 55, 98; Pub. L. 91–172, title II, § 201(a)(2)(C), title IX, § 907(c)(2)(B),
Dec. 30, 1969
, 83 Stat. 558, 717; Pub. L. 94–455, title XV, § 1508(a), title XIX, §§ 1901(a)(98), (b)(1)(J)(iv), (L)–(N), 33(G), 1906(b)(13)(A),
Oct. 4, 1976
, 90 Stat. 1741, 1781, 1791, 1801, 1834; Pub. L. 97–248, title II, §§ 255(b)(2)–(4), 259(a), 264(c)(2), (3),
Sept. 3, 1982
, 96 Stat. 534, 538, 544; Pub. L. 97–448, title I, § 102(m)(1),
Jan. 12, 1983
, 96 Stat. 2374, related to general provisions regarding gain and loss from operations, 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, 2004
, see section 205(c) of Pub. L. 108–218, set out as an Effective Date of 2004 Amendment note under section 807 of this title.

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