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26 USC § 809 - Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610] 

---
identifier: "/us/usc/t26/s809"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 809 - Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "809"
section_name: "Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]"
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status: "repealed"
---

# [§ 809. Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

Section, added , , ; amended –(h), (r), , , 2840, 2843; , , ; , , , related to reduction in certain deductions of mutual life insurance companies.

A prior section 809, added , , ; amended , (b), , ; , , ; , (c), , ; , §§ 214(b)(4), 228(a), , , 98; , title IX, § 907(c)(2)(B), , , 717; , title XIX, §§ 1901(a)(98), (b)(1)(J)(iv), (L)–(N), 33(G), 1906(b)(13)(A), , , 1781, 1791, 1801, 1834; , §§ 255(b)(2)–(4), 259(a), 264(c)(2), (3), , , 538, 544; , , , related to general provisions regarding gain and loss from operations, 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 2004 Amendment note under .