Prior Provisions
A prior section 804, added [Pub. L. 86–69, § 2(a)], June 25, 1959, [73 Stat. 115]; amended [Pub. L. 87–858, § 3(b)(2)], Oct. 23, 1962, [76 Stat. 1137]; [Pub. L. 88–272, title II, § 214(b)(3)], Feb. 26, 1964, [78 Stat. 55]; [Pub. L. 91–172, title IV, § 401(b)(2)(D)], Dec. 30, 1969, [83 Stat. 602]; [Pub. L. 94–455, title XIX, § 1901(a)(96)], (b)(1)(J)(i), (iii), (K), (M), (33)(F), Oct. 4, 1976, [90 Stat. 1780], 1791, 1801, defined the term “taxable investment income” and provided for the computation of such income, prior to the general revision of this part by [Pub. L. 98–369, § 211(a)].
Another prior section 804, acts [Aug. 16, 1954, ch. 736], [68A Stat. 258]; [Mar. 13, 1956, ch. 83, § 2], [70 Stat. 41], related to reserve and other policy liability deductions, prior to the general revision of this part by [Pub. L. 86–69, § 2(a)].
Amendments
1986—Pars. (2), (3). [Pub. L. 99–514] redesignated par. (3) as (2), substituted “section 806(a)” for “section 806(b)”, and struck out former par. (2), which read as follows: “the special life insurance company deduction determined under section 806(a), and”.
Effective Date of 1986 Amendment
Amendment by [Pub. L. 99–514] applicable to taxable years beginning after Dec. 31, 1986, see [section 1011(c)(1) of Pub. L. 99–514], set out as a note under [section 453B of this title].
Effective Date
Section applicable to taxable years beginning after Dec. 31, 1983, see [section 215 of Pub. L. 98–369], set out as a note under [section 801 of this title].
