Internal Revenue Code · 26 U.S.C.
§ 810. Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142
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. § 810
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- Repealed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 11 other regulations
- Regulations
- 1 issued under this section
Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142
Regulations under this section
Treasury regulations (26 CFR) issued under § 810
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 11 regulations not issued under it
- § 1.381(c)(22)-1 Successor life insurance company.
- § 1.801-8 Contracts with reserves based on segregated asset accounts.
- § 1.809-4 Gross amount.
- § 1.809-5 Deductions.
- § 1.809-6 Modifications.
- § 1.812-4 Operations loss carrybacks and operations loss carryovers.
- § 1.818-5 Short taxable years.
- § 1.819-2 Foreign life insurance companies.
- § 1.953-4 Taxable income to which section 953 applies.
- § 1.953-5 Corporations not qualifying as insurance companies.
- § 1.1502-47 Consolidated returns by life-nonlife groups.
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. 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.