Annual edition
Subsec. (a)(2). Pub. L. 101–239 substituted “a prior taxable year” for “the taxable year”.
Source credit
Pub. L. 101–239, title VII, § 7841(d)(16), Dec. 19, 1989, 103 Stat. 2429.
Oct 22, 1986 – Dec 19, 1989
Amended · full text not held
Subsec. (a). Pub. L. 99–514, § 1024(c)(12), added subsec. (a) and struck out former subsec. (a) which read as follows: “If an insurance company—
IRC → Source credit
Pub. L. 99–514, title X, § 1024(c)(12), title XVIII, § 1899A(20), Oct. 22, 1986, 100 Stat. 2408, 2959
Jul 18, 1984 – Oct 22, 1986
Amended · full text not held
Subsec. (a). Pub. L. 98–369, § 211(b)(11)(A), substituted “section 810 (or the corresponding provisions of prior law),” for “section 812” and “section 810(a)” for “section 812(a)” in provisions following par. (2).
Source credit
Pub. L. 98–369, div. A, title II, § 211(b)(11), July 18, 1984, 98 Stat. 755
Oct 4, 1976 – Jul 18, 1984
Amended · full text not held
Subsec. (b)(2). Pub. L. 94–455, § 1901(b)(25), substituted “section 812(b)(1)(C)” for “section 812(b)(1)(A)(iii)”.
Source credit
amended Pub. L. 94–455, title XIX, §§ 1901(b)(25), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1798, 1834
Dec 30, 1969 – Oct 4, 1976
Enacted · full text not held
Source credit
Added Pub. L. 91–172, title IX, § 907(c)(1), Dec. 30, 1969, 83 Stat. 716
