Source: http://www.law.cornell.edu/uscode/text/26/815?qt-us_code_tabs=1
Timestamp: 2014-07-30 10:44:50
Document Index: 278433901

Matched Legal Cases: ['§ 815', '§ 815', '§ 815', '§ 1010', '§ 1013', '§ 1821']

26 U.S. Code § 815 - Distributions to shareholders from pre-1984 policyholders surplus account | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter L › Part I › Subpart D › § 815 26 U.S. Code § 815 - Distributions to shareholders from pre-1984 policyholders surplus account
Pub. L. 100–647, title I, § 1010(j)(2),Nov. 10, 1988, 102 Stat. 3456, provided that: “The amendment made by paragraph (1) [amending this section] shall apply to taxable years beginning after December 31, 1986.”
Pub. L. 99–514, title X, § 1013,Oct. 22, 1986, 100 Stat. 2395, provided that:
Pub. L. 99–514, title XVIII, § 1821(k)(3),Oct. 22, 1986, 100 Stat. 2841, provided that: “In the case of any loan made before March 1, 1986 (other than a loan which is renegotiated, extended, renewed, or revised after February 28, 1986), which does not meet the requirements of the last sentence of section 815(a) of the Internal Revenue Code of 1954 [now 1986] (as added by paragraph (2)), the amount of the indirect distribution for purposes of such section 815