Section 165 of the Internal Revenue Code of 1939, referred to in subsec. (a)(1), (2), was classified to section 165 of former Title 26, Internal Revenue Code. Section 101 of the Internal Revenue Code of 1939, referred to in subsec. (a)(4) was classified to section 101 of former Title 26, Internal Revenue Code. Sections 101 and 165 were repealed by section 7851(a)(1)(A) of this title. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See, also, section 7851(e) of this title for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.
A prior section 818, added Pub. L. 86–69, § 2(a),
Another prior section 818, act Aug. 16, 1954, ch. 736, § 818, as added Mar. 13, 1956, ch. 83, § 2, 70 Stat. 46, related to certain new insurance companies, prior to the general revision of this part by Pub. L. 86–69, § 2(a).
A prior section 819, added Pub. L. 86–69, § 2(a),
A prior section 819A, added Pub. L. 94–455, title X, § 1043(a),
A prior section 820, added Pub. L. 86–69, § 2(a),
A prior section 821, acts Aug. 16, 1954, ch. 736, 68A Stat. 260; Mar. 30, 1955, ch. 18, § 2, 69 Stat. 14; Mar. 13, 1956, ch. 83, § 3(a)(1), (2), 70 Stat. 47; Mar. 29, 1956, ch. 115, § 2, 70 Stat. 66;
A prior section 822 was renumbered section 834 of this title by Pub. L. 99–514, title X, § 1024(a)(3),
A prior section 823, added Pub. L. 87–834, § 8(c),
Another prior section 823, act Aug. 16, 1954, ch. 736, 68A Stat. 263, which defined “net premiums” and “dividends to policyholders”, was redesignated section 822(f) of this title by section 8(b)(4) of Pub. L. 87–834.
A prior section 824, added Pub. L. 87–834, § 8(c),
A prior section 825, added Pub. L. 87–834, § 8(c),
A prior section 826 was renumbered section 835 of this title by Pub. L. 99–514, title X, § 1024(a)(3),
1999—Subsec. (b)(2). Pub. L. 106–170, § 532(c)(3), substituted “section 1221(a)(2)” for “section 1221(2)”.
Subsec. (c)(3). Pub. L. 106–170, § 532(c)(1)(D), substituted “section 1221(a)” for “section 1221”.
1996—Subsec. (g). Pub. L. 104–191 added subsec. (g).
1988—Subsec. (a)(6). Pub. L. 100–647, § 1011(e)(5)(A), in subpar. (A) substituted “eligible deferred compensation plan” for “eligible State deferred compensation plan”, and in subpar. (B), inserted “or any organization (other than a governmental unit) exempt from tax under this subtitle,” after “foregoing,” and substituted “agency or instrumentality, or organization” for “or agency or instrumentality”.
Subsec. (f)(3). Pub. L. 100–647, § 1010(k), added par. (3).
1986—Subsec. (a)(3). Pub. L. 99–514, § 1136(b), substituted “(26), and (27)” for “and (26)”.
Pub. L. 99–514, § 1112(d)(4), substituted “(22), and (26)” for “and (22)”.
Pub. L. 99–514, § 1106(d)(3)(C), inserted “(17),” after “(16),”.
Subsec. (a)(6)(A). Pub. L. 99–514, § 1821(n), in amending subpar. (A) generally, inserted “an eligible State deferred compensation plan (within the meaning of section 457(b)), or”.
Subsec. (e). Pub. L. 99–514, § 1821(o), amended subsec. (e) generally. Prior to amendment, subsec. (e) read as follows: “If an election under section 1504(c)(2) is in effect with respect to an affiliated group for the taxable year, all items of the members of such group which are not life insurance companies shall not be taken into account in determining the amount of the tentative LICTI of members of such group which are life insurance companies.”
1984—Subsec. (b)(1)(A). Pub. L. 98–369, § 1001(b)(10), (e), substituted “6 months” for “1 year” in two places, applicable to property acquired after
Amendment by Pub. L. 106–170 applicable to any instrument held, acquired, or entered into, any transaction entered into, and supplies held or acquired on or after
Pub. L. 104–191, title III, § 332(b), “(1) The amendment made by this section [amending this section] shall take effect on “(2) For purposes of applying sections 101(f), 7702, and 7702A of the Internal Revenue Code of 1986 to any contract—“(A) the issuance of a qualified accelerated death benefit rider (as defined in section 818(g) of such Code (as added by this Act)), and“(B) the addition of any provision required to conform an accelerated death benefit rider to the requirements of such section 818(g),shall not be treated as a modification or material change of such contract.”
Pub. L. 100–647, title I, § 1011(e)(5)(B),
Amendment by section 1010(k) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Amendment by section 1106(d)(3)(C) of Pub. L. 99–514 applicable to benefits accruing in years beginning after
Amendment by section 1112(d)(4) of Pub. L. 99–514 applicable to plan years beginning after
Amendment by section 1821(n), (o) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Amendment by Pub. L. 98–369 applicable to property acquired after
Secretary of the Treasury or his delegate to issue before
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after