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 Repealed.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 L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 810 as a whole

• 26 U.S.C. § 172(b)(1)(D)(iii)

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  (iii) In the case of a life insurance company, if a net operating loss is carried pursuant to clause (i)(I) to a life insurance company taxable year beginning before January 1, 2018, such net operating loss carryback shall be treated in the same manner as an operations loss carryback (within the meaning of section 810 as in effect before its repeal) of such company to such taxable year.