[§ 815. Repealed. Pub. L. 115–97, title I, § 13514(a),
Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
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.