U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— Insurance Companies › Part PART I— LIFE INSURANCE COMPANIES › Subpart Subpart D— Accounting, Allocation, and Foreign Provisions

26 U.S.C. § 815

Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]

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[repealed]

Notes of Decisions
Cited in 7 cases, 1974–2006 · leading case: Greene v. United States
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Greene v. United States (2004) uscfc · cites it 14× “See 26 U.S.C. § 815 (d)(2)(A)(ii) (1982). 3 FINDINGS OF FACT 4 The plaintiff, Great Global Assurance Company, has its principal place of business in Scottsdale, Arizona.”
Green v. United States (1998) uscfc · cites it 12× “26 U.S.C. § 815 (d)(2)(A)(ii) (1982). 3 FACTS The plaintiff, Great Global Assurance Company, has its principal place of business in Scottsdale, Arizona.”
John A. Greene, Receiver for the Great Global Assurance Company, in Liquidation v. United States (1999) cafc “” See 26 U.S.C. § 815 (c) (1982). Taxation of such income, otherwise known as “phase 3 income,” was deferred until one of several events occurred.”
The Aetna Casualty and Surety Company v. United States (1977) ca2 “Code of 1954, § 815, 26 U.S.C. § 815 (1970), in relevant part provides: (f) Distribution defined.”
Economy Finance Corp. v. United States (1974) ca7 · cites it 4× “18 The taxed 50 percent of gain from operations is added to the shareholders surplus account, 26 U.S.C. § 815 (d). The untaxed 50 percent of gain from operations is added to the policyholders surplus account (26 U.”
John A. Greene, Receiver for the Great Global Assurance Company v. United States (2006) cafc · cites it 4× “See 26 U.S.C. § 815 (d)(2)(A)(ii) (1982) (providing that if “for any two successive taxable years the taxpayer is not a life insurance company, then the amount taken into account under section 802(b)(3) for the last preceding taxable year for which it was a life insurance…”
Greene v. United States (2006) cafc · cites it 3× “Refusing to delve into legislative intent, the CFC rejected Greene’s policy argument, noting that the statutory language was clear on its face—namely, that 26 U.S.C. § 815 (d)(2)(A)(ii) (1982) “require[d] that an insurance company’s failure to qualify as a life insurance company…”
— 26 U.S.C. § 815(c) — 1 case
Economy Finance Corp. v. United States (1974) ca7 “18 The taxed 50 percent of gain from operations is added to the shareholders surplus account, 26 U.S.C. § 815 (d). The untaxed 50 percent of gain from operations is added to the policyholders surplus account (26 U.”
— 26 U.S.C. § 815(c)(2)(B) — 1 case
Economy Finance Corp. v. United States (1974) ca7 “18 The taxed 50 percent of gain from operations is added to the shareholders surplus account, 26 U.S.C. § 815 (d). The untaxed 50 percent of gain from operations is added to the policyholders surplus account (26 U.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.