A prior section 803, acts Aug. 16, 1954, ch. 736, 68A Stat. 256; Mar. 13, 1956, ch. 83, § 2, 70 Stat. 39, related to income and deductions in the case of life insurance companies, prior to the general revision of this part by Puspan. L. 86–69, § 2(a), June 25, 1959, 73 Stat. 112.

Section applicable to taxable years beginning after Dec. 31, 1983, see section 215 of Puspan. L. 98–369, set out as a note under section 801 of this title.