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26 U.S.C. 810: Repealed. Pub. L. 115-97, title I, § 13511(b)(1) , Dec. 22, 2017 , 131 Stat. 2142Text contains those laws in effect through Public Law 119-121 (October 9, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§810. Repealed. Pub. L. 115-97, title I, § 13511(b)(1) , Dec. 22, 2017 , 131 Stat. 2142

Section, added Pub. L. 98-369, div. A, title II, § 211(a), July 18, 1984, 98 Stat. 738; amended Pub. L. 111-92, § 13(c), Nov. 6, 2009, 123 Stat. 2994; Pub. L. 113-295, div. A, title II, § 221(a)(41)(J), Dec. 19, 2014, 128 Stat. 4044, related to operations loss deduction.

A prior section 810, added Pub. L. 86-69, § 2(a), June 25, 1959, 73 Stat. 125; amended Pub. L. 91-172, title I, § 121(b)(5)(B), title IX, § 907(a)(2), Dec. 30, 1969, 83 Stat. 541, 715, related to rules for certain reserves, prior to the general revision of this part by Pub. L. 98-369, § 211(a).

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to losses arising in taxable years beginning after Dec. 31, 2017, see section 13511(c) of Pub. L. 115-97, set out as an Effective Date of 2017 Amendment note under section 381 of this title.