Section, added [Pub. L. 98–369, div. A, title II, § 211(a)], July 18, 1984, [98 Stat. 743]; amended [Pub. L. 99–514, title X, § 1011(b)(9)], title XVIII, § 1821(j), Oct. 22, 1986, [100 Stat. 2389], 2841; [Pub. L. 100–647, title I, § 1010(a)(1)], Nov. 10, 1988, [102 Stat. 3450], related to foreign life insurance companies.
A prior section 813, [act Aug. 16, 1954, ch. 736, § 813], as added [Mar. 13, 1956, ch. 83, § 2], [70 Stat. 46], related to adjustment for certain reserves, prior to the general revision of this part by [Pub. L. 86–69, § 2(a)].
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1987, see [section 10242(d) of Pub. L. 100–203], set out as an Effective Date of 1987 Amendment note under [section 816 of this title].