26 USC § 806 - Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]
---
identifier: "/us/usc/t26/s806"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 806 - Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "806"
section_name: "Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "L"
subchapter_name: "Insurance Companies"
part_number: "I"
part_name: "LIFE INSURANCE COMPANIES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 806. Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]
Section, added , , ; amended , (b)(5)–(8), (11)(A), , , 2389, related to small life insurance company deduction.
A prior section 806, added , , ; amended , , , related to certain changes in reserves and assets, prior to the general revision of this part by .
Another prior section 806, , , related to adjustment for certain reserves, prior to the general revision of this part by , .
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to taxable years beginning after , see , set out as an Effective Date of 2017 Amendment note under .