26 USC § 815 - Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
---
identifier: "/us/usc/t26/s815"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 815 - Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "815"
section_name: "Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]"
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status: "repealed"
---
# [§ 815. Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
Section, added , , ; amended , title XVIII, § 1821(k)(1), (2), , , 2841; , , ; , , ; , , , related to distributions to shareholders from pre-1984 policyholders surplus account.
A prior section 815, added , , ; amended , , ; , (e), , ; , §§ 2, 3(a), 4(a), , , 859; , (b), , , 734; , , ; , , ; , §§ 1901(b)(1)(O), (24), (33)(H), 1906(b)(13)(A), , , 1798, 1801, 1834, contained provisions similar to this section, 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 .