FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423
26 U.S.C. § 813
Title26 — Internal Revenue Code
Chapter1 — NORMAL TAXES AND SURTAXES
SubchapterL
PartI
Current throughPub. L. 119-99
This text of 26 U.S.C. § 813 (Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 813.
Text
Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Treichler v. Wisconsin
338 U.S. 251 (Supreme Court, 1949)
In Re Gallagher's Will
255 P.2d 317 (New Mexico Supreme Court, 1953)
Flournoy v. Wiener
321 U.S. 253 (Supreme Court, 1944)
Winer v. United States
153 F. Supp. 941 (S.D. New York, 1957)
United States Trust Co. of New York v. Sears
29 F. Supp. 643 (D. Connecticut, 1939)
Estate of Charles A. Brooks. Deceased Peoples First National Bank and Trust Company and A. W. Robertson, Executors v. Commissioner of Internal Revenue
250 F.2d 937 (First Circuit, 1958)
Fahnestock v. United States
95 F. Supp. 232 (Court of Claims, 1951)
EMPIRE TRUST COMPANY v. United States
214 F. Supp. 731 (D. Connecticut, 1963)
Guaranty Trust Co. v. United States
95 F. Supp. 776 (S.D. New York, 1950)
Lober v. United States
108 F. Supp. 731 (Court of Claims, 1952)
Bank of New York v. United States
141 F. Supp. 364 (S.D. New York, 1956)
Guaranty Trust Co. Of New York v. United States
192 F.2d 164 (Second Circuit, 1951)
State v. Merchants National Bank of Mobile
91 So. 2d 480 (Supreme Court of Alabama, 1956)
Rosamond Gifford Charitable Corp. v. United States
170 F. Supp. 239 (N.D. New York, 1958)
Rieck Estate
74 Pa. D. & C. 553 (Allegheny County Orphans' Court, 1949)
Editorial Notes
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).
Statutory Notes and Related Subsidiaries
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.
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).
Statutory Notes and Related Subsidiaries
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.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 813, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/813.