Another prior section
804, acts Aug. 16, 1954, ch. 736, 68A Stat. 258; Mar. 13, 1956, ch. 83, § 2,70 Stat. 41, related to reserve and other policy liability deductions, prior to the general revision of this part by Pub. L. 86–69, § 2(a).
1986—Pars. (2), (3). Pub. L. 99–514redesignated par. (3) as (2), substituted “section
806(a)” for “section
806(b)”, and struck out former par. (2), which read as follows: “the special life insurance company deduction determined under section
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514applicable to taxable years beginning after Dec. 31, 1986, see section 1011(c)(1) ofPub. L. 99–514, set out as a note under section
453B of this title.
Section applicable to taxable years beginning after Dec. 31, 1983, see section 215 ofPub. L. 98–369, set out as a note under section
801 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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