[§ 810. Repealed. Pub. L. 115–97, title I, § 13511(b)(1),
Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]
Notes
Section, added Pub. L. 98–369, div. A, title II, § 211(a),
July 18, 1984
, 98 Stat. 738; amended Pub. L. 111–92, § 13(c), Nov. 6, 2009
, 123 Stat. 2994; Pub. L. 113–295, div. A, title II, § 221(a)(41)(J), Dec. 19, 2014
, 128 Stat. 4044, related to operations loss deduction.A prior section 810, added Pub. L. 86–69, § 2(a),
June 25, 1959
, 73 Stat. 125; amended Pub. L. 91–172, title I, § 121(b)(5)(B), title IX, § 907(a)(2), Dec. 30, 1969
, 83 Stat. 541, 715, related to rules for certain reserves, prior to the general revision of this part by Pub. L. 98–369, § 211(a).Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to losses arising in taxable years beginning after
Dec. 31, 2017
, see section 13511(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 381 of this title.