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Repealed.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[repealed]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, 853 F.2d 1435 (7th Cir. 1988).
Merit Life Ins. Co. v. Comm'r, 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. 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 “See 26 U.S.C. § 806 (1954) {repealed, 1959 Act § 2).”
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