Internal Revenue Code · 26 U.S.C.
§ 809. Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 809
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 1 Code section and 24 other regulations
- Regulations
- 3 issued under this section
Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610
Regulations under this section
Treasury regulations (26 CFR) issued under § 809
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 24 regulations not issued under it
- § 1.381(c)(22)-1 Successor life insurance company.
- § 1.801-4 Life insurance reserves.
- § 1.801-8 Contracts with reserves based on segregated asset accounts.
- § 1.802-3 Tax imposed on life insurance companies.
- § 1.804-4 Investment yield of a life insurance company.
- § 1.810-2 Rules for certain reserves.
- § 1.811-2 Dividends to policyholders.
- § 1.812-2 Operations loss deduction.
- § 1.812-3 Computation of loss from operations.
- § 1.812-5 Offset.
- § 1.812-7 Application of subtitle A and subtitle F.
- § 1.815-3 Shareholders surplus account.
- § 1.815-4 Policyholders surplus account.
- § 1.815-6 Special rules.
- § 1.817-4 Special rules.
- § 1.818-2 Accounting provisions.
- § 1.818-5 Short taxable years.
- § 1.819-2 Foreign life insurance companies.
- § 1.952-2 Determination of gross income and taxable income of a foreign corporation.
- § 1.953-1 Income from insurance of United States risks.
- § 1.953-4 Taxable income to which section 953 applies.
- § 1.953-5 Corporations not qualifying as insurance companies.
- § 1.953-6 Relationship of sections 953 and 954.
- § 1.957-2 Controlled foreign corporation deriving income from insurance of United States risks.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter L Insurance Companies
- Part I LIFE INSURANCE COMPANIES
- Subpart C Life Insurance Deductions
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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).
Statutory Notes and Related Subsidiaries
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.