- § 811. Accounting provisions
- § 812. Definition of company’s share and policyholder’s share
- [§ 813. Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423]
- § 814. Contiguous country branches of domestic life insurance companies
- [§ 815. Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
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26 U.S. Code Subpart D - Accounting, Allocation, and Foreign Provisions
Editorial Notes
Amendments
2017—Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143, struck out item 815 “Distributions to shareholders from pre-1984 policyholders surplus account”.
1987—Pub. L. 100–203, title X, § 10242(c)(4), Dec. 22, 1987, 101 Stat. 1330–423, struck out item 813 “Foreign life insurance companies”.