IRC Authority Graph

A › 1 › L › I

§809 — Repealed.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

39 cases·3 followed·7 distinguished·29 cited—8% support

Statute Text — 26 U.S.C. §809

[§ 809. Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610] Section, added Pub. L. 98–369, div. A, title II, § 211(a), July 18, 1984, 98 Stat. 733; amended Pub. L. 99–514, title XVIII, § 1821(d)–(h), (r), Oct. 22, 1986, 100 Stat. 2839, 2840, 2843; Pub. L. 100–647, title I, § 1018(u)(47), Nov. 10, 1988, 102 Stat. 3593; Pub. L. 107–147, title VI, § 611(a), Mar. 9, 2002, 116 Stat. 61, related to reduction in certain deductions of mutual life insurance companies. A prior section 809, added Pub. L. 86–69, § 2(a), June 25, 1959, 73 Stat. 121; amended Pub. L. 87–59, § 2(a), (b), June 27, 1961, 75 Stat. 120; Pub. L. 87–790, § 3(a), Oct. 10, 1962, 76 Stat. 808; Pub. L. 87–858, § 3(b)(3), (c), Oct. 23, 1962, 76 Stat. 1137; Pub. L. 88–272, title II, §§ 214(b)(4), 228(a), Feb. 26, 1964, 78 Stat. 55, 98; Pub. L. 91–172, title II, § 201(a)(2)(C), title IX, § 907(c)(2)(B), Dec. 30, 1969, 83 Stat. 558, 717; Pub. L. 94–455, title XV, § 1508(a), title XIX, §§ 1901(a)(98), (b)(1)(J)(iv), (L)–(N), 33(G), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1741, 1781, 1791, 1801, 1834; Pub. L. 97–248, title II, §§ 255(b)(2)–(4), 259(a), 264(c)(2), (3), Sept. 3, 1982, 96 Stat. 534, 538, 544; Pub. L. 97–448, title I, § 102(m)(1), Jan. 12, 1983, 96 Stat. 2374, related to general provisions regarding gain and loss from operations, prior to the general revision of this part by Pub. L. 98–369, § 211(a). Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 2004, see section 205(c) of Pub. L. 108–218, set out as an Effective Date of 2004 Amendment note under section 807 of this title.

Treasury Regulations

  • Treas. Reg. §Treas. Reg. §1.809-4 Gross amount
  • Treas. Reg. §Treas. Reg. §1.809-4(a) Items taken into account.
  • Treas. Reg. §Treas. Reg. §1.809-4(b) Treatment of net long-term capital gains.
  • Treas. Reg. §Treas. Reg. §1.809-5 Deductions
  • Treas. Reg. §Treas. Reg. §1.809-5(a) §1.809-5(a)
  • Treas. Reg. §Treas. Reg. §1.809-5(b) Denial of double deduction.
  • Treas. Reg. §Treas. Reg. §1.809-5(c) The deductions allowed by sections 243(a)(1), 244(a), and 245.
  • Treas. Reg. §Treas. Reg. §1.809-5(v) §1.809-5(v)
  • Treas. Reg. §Treas. Reg. §1.809-6 Modifications
  • Treas. Reg. §Treas. Reg. §1.809-6(a) Interest.
  • Treas. Reg. §Treas. Reg. §1.809-6(b) Bad debts.
  • Treas. Reg. §Treas. Reg. §1.809-6(c) Charitable, etc.
  • Treas. Reg. §Treas. Reg. §1.809-6(d) Amortizable bond premium.
  • Treas. Reg. §Treas. Reg. §1.809-6(e) Net operating loss deduction.
  • Treas. Reg. §Treas. Reg. §1.809-6(f) Partially tax-exempt interest.
  • Treas. Reg. §Treas. Reg. §1.809-6(g) Dividends received.
  • Treas. Reg. §Treas. Reg. §1.809-6(i) §1.809-6(i)
  • Treas. Reg. §Treas. Reg. §1.809-6(v) Tax-exempt interest, dividends, etc.

39 Citing Cases

Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner, Petitioner · 2020

046, 3047, 3104 (2015); Pub. L. No. 115-97, secs. 11011(d)(5), 11023(a), 13305(b)(2), 13704(a), 13705(a), 131 Stat. at 2071, 2074, 2126, 2169 (2017); Pub. L. No. 115-141, sec. 401(a)(52), (b)(14), 132 Stat. at 1186, 1202 (2018); Pub. L. No. 115-232, sec. 809(h)(1), 132 Stat. at 1842 (2018). -34- To implement the foregoing, An appropriate decision will be entered. Reviewed by the Court. FOLEY, GALE, THORNTON, PARIS, MORRISON, KERRIGAN, BUCH, NEGA, PUGH, ASHFORD, and COPELAND, JJ., agree with this

Trans City Life Insurance Company, An Arizona Corporation, Petitioner 106 T.C. No. 15 · 1996

rcent. Petitioner’s Federal marginal income tax rate for the taxable years 1990 through 1992 was approximately 18 percent. During each of these years, Guardian was taxed at the full corporate income tax rate, including a significant equity tax under section 809. b. Amendments The 1989 Agreement was amended three times. The first amendment, completed on July 17, 1990, to be effective as of June 30, 1989, eliminated the experience refund provision, and increased the risk fee from .25 percent per q

Connecticut Mutual Life Insurance Company and Consolidated Subsidiaries, Petitioner 106 T.C. No. 27 · 1996

the reduction that sec. 809(a)(1) imposes on a life insurance company's policyholder dividends deduction under sec. 808(c). The parties have stipulated that petitioner's use of VEBA II to fund holiday pay benefits saved petitioner surplus tax under sec. 809 in the following amounts: Year Amount 1985 $117,318 1986 -0- 1987 594,394 1988 64,260 1989 -0- 1990 60,112 1991 -0- 1992 -0- 1993 -0- 5Sec. 501(a) exempts from taxation VEBA's that provide for the payment of life, sick, accident, or other be

Connecticut Mutual Life Insurance v. Commissioner 106 T.C. 445 · 1996

the reduction that sec. 809(a)(1) imposes on a life insurance company’s policyholder dividends deduction under sec. 808(c). The parties have stipulated that petitioner’s use of VEBA II to fund holiday pay benefits saved petitioner surplus tax under sec. 809 in the following amounts: Year Amount 1985 .$117,318 1986 . -0- 1987 . 594,394 1988 . 64,260 1989 . -0- 1990 . 60,112 1991. -0- 1992 . -0- 1993 . -0- Sec. 501(a) exempts from taxation VEBA’s that provide for the payment of life, sickness, ac

Modern American Life Insurance v. Commissioner 92 T.C. 1230 · 1989
Cologne Life Reinsurance Co. v. Commissioner 80 T.C. 859 · 1983
Old Equity Life Insurance v. Commissioner 67 T.C. 48 · 1976
Imperial General Life Insurance v. Commissioner 60 T.C. 979 · 1973
Kentucky Central Life Insurance v. Commissioner 57 T.C. 482 · 1972
Western & Southern Life Insurance v. Commissioner 55 T.C. 1036 · 1971
Pacific Mutual Life Insurance v. Commissioner 48 T.C. 118 · 1967
Union Central Life Insurance v. Commissioner 77 T.C. 845 · 1981
North American Life & Casualty Co. v. Commissioner 63 T.C. 364 · 1974
Inter-American Life Insurance v. Commissioner 56 T.C. 497 · 1971
The North West Life Assurance Company of Canada, Petitioner 107 T.C. No. 19 · 1996
North West Life Assurance Co. of Canada v. Commissioner 107 T.C. 363 · 1996
National Life Insurance v. Commissioner 103 T.C. 615 · 1994
Phoenix Mutual Life Insurance v. Commissioner 96 T.C. 497 · 1991
USAA Life Insurance v. Commissioner 94 T.C. 499 · 1990
Continental Bankers Life Insurance v. Commissioner 93 T.C. 52 · 1989
North Central Life Insurance v. Commissioner 92 T.C. 254 · 1989
Anchor National Life Insurance v. Commissioner 93 T.C. 382 · 1989
World Service Life Insurance ex rel. Merger to Gibraltar Life Insurance v. Commissioner 89 T.C. 70 · 1987
Time Insurance v. Commissioner 86 T.C. 298 · 1986
National Savings Life Insurance v. Commissioner 84 T.C. 509 · 1985
Georgia International Life Insurance v. Commissioner 81 T.C. 166 · 1983
Beneficial Life Insurance v. Commissioner 79 T.C. 627 · 1982
Carnation Co. v. Commissioner 71 T.C. 400 · 1978
Midland National Life Insurance v. Commissioner 66 T.C. 550 · 1976
Western Casualty & Surety Co. v. Commissioner 65 T.C. 897 · 1976
Union Bankers Insurance v. Commissioner 64 T.C. 807 · 1975
Bankers Union Life Insurance v. Commissioner 62 T.C. 661 · 1974
Estate of Glass v. Commissioner 55 T.C. 543 · 1970
International Life Insurance v. Commissioner 51 T.C. 765 · 1969
Western National Life Insurance v. Commissioner 51 T.C. 824 · 1969
Western National Life Insurance Co. of Texas v. Commissioner 50 T.C. 285 · 1968
Estate of Horton v. Commissioner 47 T.C. 641 · 1967
Estate of Macaulay v. Commissioner 3 T.C. 350 · 1944
Estate of Henry v. Commissioner 4 T.C. 423 · 1944