Title 26 — Internal Revenue Code
Part I · Chapter 1 — Normal Taxes and Surtaxes
[§ 809. Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 98–369, div. A, title II, § 211(a), , 98 Stat. 733; amended Pub. L. 99–514, title XVIII, § 1821(d)–(h), (r), , 100 Stat. 2839, 2840, 2843; Pub. L. 100–647, title I, § 1018(u)(47), , 102 Stat. 3593; Pub. L. 107–147, title VI, § 611(a), , 116 Stat. 61, related to reduction in certain deductions of mutual life insurance companies.
removalDescription
A prior section 809, added Pub. L. 86–69, § 2(a), , 73 Stat. 121; amended Pub. L. 87–59, § 2(a), (b), , 75 Stat. 120; Pub. L. 87–790, § 3(a), , 76 Stat. 808; Pub. L. 87–858, § 3(b)(3), (c), , 76 Stat. 1137; Pub. L. 88–272, title II, §§ 214(b)(4), 228(a), , 78 Stat. 55, 98; Pub. L. 91–172, title II, § 201(a)(2)(C), title IX, § 907(c)(2)(B), , 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), , 90 Stat. 1741, 1781, 1791, 1801, 1834; Pub. L. 97–248, title II, §§ 255(b)(2)–(4), 259(a), 264(c)(2), (3), , 96 Stat. 534, 538, 544; Pub. L. 97–448, title I, § 102(m)(1), , 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 , 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.