26 U.S.C. § 806

Section, added Pub. L. 98–369, div. A, title II, § 211(a) , July 18, 1984 , 98 Stat. 724 ; amended Pub. L. 99–514, title X, § 1011(a) , (b)(5)–(8), (11)(A), Oct. 22, 1986 , 100 Stat. 2388 , 2389, related to small life insurance company deduction. A prior section 806, added Pub. L. 86–69, § 2(a) , June 25, 1959 , 73 Stat. 120 ; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 , related to certain changes in reserves and assets, prior to the general revision of this part by Pub. L. 98–369, § 211(a) . Another prior section 806, act Aug. 16, 1954, ch. 736 , 68A Stat. 258 , related to adjustment for certain reserves, prior to the general revision of this part by act Mar. 13, 1956, ch. 83, § 2 , 70 Stat. 36 . Statutory Notes and Related Subsidiaries Effective Date of Repeal Repeal applicable to taxable years beginning after Dec. 31, 2017 , see section 13512(c) of Pub. L. 115–97 , set out as an Effective Date of 2017 Amendment note under section 453B of this title .