26 U.S.C. § 806
Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]
[repealed]
Notes of Decisions
Cited in 2
cases, 1988–1992 · leading case: Merit Life Ins. Co. v. Comm'r of Internal Revenue, 853 F.2d 1435 (7th Cir. 1988).
Merit Life Ins. Co. v. Comm'r of Internal Revenue, 853 F.2d 1435 (7th Cir. 1988). “See 26 U.S.C. §§ 806 , 9 and 809(d)(7). 10 The Court of Appeals for the Second Circuit has affirmed the Tax Court’s ruling concerning a life insurance company’s deductions under section 809(d)(5) for increases in reserves for “certain nonparticipating contracts.”
Harco Holdings, Inc., & Subsidiaries v. United States, 977 F.2d 1027 (7th Cir. 1992). “See 26 U.S.C. § 806 (1954) {repealed, 1959 Act § 2).”
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