Source: http://taxtv.com/code/00561-USCODE-2011-title26-subtitleA-chap1-subchapL-partI-subpartD-sec814/
Timestamp: 2017-10-21 19:23:25
Document Index: 343746605

Matched Legal Cases: ['§814', '§814', '§814', '§211', '§1131', '§2']

IRC §814. Contiguous country branches of domestic life insurance companies - TaxTV.com
IRC §814. Contiguous country branches of domestic life insurance companies
View related content: IRC §814
For purposes of this paragraph, in the case of a prior taxable year beginning before January 1, 1984, the term “tentative LICTI” means life insurance company taxable income determined under this part (as in effect for such year) without regard to this paragraph.
(B) Treatment of repatriated amounts
(Added Pub. L. 98–369, div. A, title II, §211(a), July 18, 1984, 98 Stat. 744; amended Pub. L. 105–34, title XI, §1131(c)(1), Aug. 5, 1997, 111 Stat. 980.)
1997—Subsec. (h). Pub. L. 105–34 struck out “or 1491” after “section 367”.
Section 217(a) of Pub. L. 98–369, as amended by Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “For purposes of section 814 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to contiguous country branches of domestic life insurance companies)—