26 U.S.C. § 813
Section 813 · Repealed. Pub. L. 100203, title X, 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330423]
Applied in 25 court decisions — leading case In Re Gallagher's Will (1953)
Most recently applied in North W. Life Assur. Co. of Can. v. Commissioner (December 1996)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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).