U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— Insurance Companies › Part PART III— PROVISIONS OF GENERAL APPLICATION

26 U.S.C. § 847

Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]

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[repealed]

Notes of Decisions
Cited in 1 case, 2013–2013 · leading case: Reorganized Rfs Corp. & Subsidiaries v. United States, 114 Fed. Cl. 75 (Fed. Cl. 2013).
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Reorganized Rfs Corp. & Subsidiaries v. United States, 114 Fed. Cl. 75 (Fed. Cl. 2013). “The dispute concerns the application *77 of a little-known provision of the Internal Revenue Code (“IRC”), 26 U.S.C. § 847 , applicable to property and casualty insurance companies at their election.”
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