§810 — Repealed.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

27 cases·1 followed·1 distinguished·25 cited—4% support

Statute Text — 26 U.S.C. §810

[§ 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 Repealed.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 RepealRepeal 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.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.810-2 Rules for certain reserves
Treas. Reg. §Treas. Reg. §1.810-2(a) Adjustment for decrease or increase in certain reserve items—(1) Adjustment for decrease.
Treas. Reg. §Treas. Reg. §1.810-2(b) Items taken into account.
Treas. Reg. §Treas. Reg. §1.810-2(c) Special rules.
Treas. Reg. §Treas. Reg. §1.810-2(d) Illustration of principles.

27 Citing Cases

James D. Horn, Petitioner T.C. Memo. 2002-207 · 2002

810(a) (West Supp. 2002); Holman v. Stockton Savs. & Loan Bank, 122 P.2d 120 (Cal. Ct. App. 1942); Faber v. Sweet Style Manufacturing Corp., supra at 766; 1 Restatement, Contracts 2d, supra, Illustration 1(c) (1981). In 6(...continued) Commissioner, 101 T.C. 374, 384 (1993) (Form 872-A), affd. without published opinion 40 F.3d 385 (5th Cir. 19

The North West Life Assurance Company of Canada, Petitioner 107 T.C. No. 19 · 1996

ernal Revenue Code, as amended, defined "required interest" for purposes of subsection 819 as: the sum of the products obtained by multiplying-- (A) each rate of interest required, or assumed by the taxpayer, in calculating the reserves described in section 810(c) by (continued...) - 44 - (applying from years 1959 through 1983) and 813 of the Internal Revenue Code of 1954, as amended, and section 813 of the Internal Revenue Code of 198614 (applying from years 1984 through 1987).

North West Life Assurance Co. of Canada v. Commissioner 107 T.C. 363 · 1996

809(a)(2) of the 1954 Internal Revenue Code, as amended, defined “required interest” for purposes of subsection 819 as: the sum of the products obtained by multiplying— (A) each rate of interest required, or assumed by the taxpayer, in calculating the reserves described in section 810(c) by (B) the means of the amount of such reserves computed at that rate at the beginning and end of the taxable year.

Pacific Mutual Life Insurance v. Commissioner 48 T.C. 118 · 1967

Bankers Farm Mortgage Co. v. Commissioner 1 T.C. 406 · 1943

National Life Insurance v. Commissioner 103 T.C. 615 · 1994

Western National Mutual Insurance v. Commissioner 102 T.C. 338 · 1994

Thoburn v. Commissioner 95 T.C. 132 · 1990

USAA Life Insurance v. Commissioner 94 T.C. 499 · 1990

North Central Life Insurance v. Commissioner 92 T.C. 254 · 1989

Time Insurance v. Commissioner 86 T.C. 298 · 1986

National Savings Life Insurance v. Commissioner 84 T.C. 509 · 1985

Estate of Chapman v. Commissioner 32 T.C. 599 · 1959

Estate of Luehrmann v. Commissioner 33 T.C. 277 · 1959

Estate of Weisberger v. Commissioner 29 T.C. 217 · 1957

Estate of Alexander v. Commissioner 25 T.C. 600 · 1955

Estate of Lande v. Commissioner 21 T.C. 977 · 1954

Estate of Dorsey v. Commissioner 19 T.C. 493 · 1952

Higgs v. Commissioner 16 T.C. 16 · 1951

Estate of Smallwood v. Commissioner 11 T.C. 740 · 1948

Estate of Fokker v. Commissioner 10 T.C. 1225 · 1948

Estate of Budlong v. Commissioner 8 T.C. 284 · 1947

Estate of Lyons v. Commissioner 4 T.C. 1202 · 1945

Estate of Gray v. Commissioner 2 T.C. 97 · 1943

Estate of Marshall v. Commissioner 2 T.C. 1048 · 1943

R.H. Donnelley Corp. v. United States 641 F.3d 70 · Cir.

George Nichols, Iii, in His Capacity as Liquidator of Kentucky Central Life Insurance Company v. United States 260 F.3d 637 · Cir.