Tax Codes

  • 101 - IRC - Internal Revenue Code

  • 818 - Reserves
  • 820 - Modco
  • 1035
  • 7702
  • Cash Value Accumulation Test (CVAT), Guideline Premium Test (GPT), Corridor Test, 7-Pay, and Modified Endowment Contract (MEC). 
  • 1984 - DEFRA
    • Cash Value Accumulation Test (CVAT) and the Guideline Premium Test (GPT)
    • corridor test - NALU.NAIFA??

1981-1982 - H.R.4242 - Economic Recovery Tax Act of 1981 - 97th Congress 

Sponsor: Rep. Rostenkowski, Dan [D-IL-8] (Introduced 07/23/1981)
Committees: House - Ways and Means
Committee Reports: S.Rept 97-176; H.Rept 97-201; H.Rept 97-215
Latest Action: 08/13/1981 Became Public Law No: 97-34. (PDF)  (All Actions)
  https://www.congress.gov/bill/97th-congress/house-bill/4242

 


1981-1982 - (TEFRA)

Bill: H.R.6045 - A bill to provide special temporary rules for taxing the income of life insurance companies - 97th Congress

Law:  H.R.4961 — 97th Congress (1981-1982)Tax Equity and Fiscal Responsibility Act of 1982 


1983-1984 - H.R.4065 - Life Insurance Tax Act of 1983 - 98th Congress 

Sponsor: Rep. Stark, Fortney Pete [D-CA-9] (Introduced 10/03/1983)
Committees: House - Ways and Means
Latest Action:

House - 10/05/1983 Ordered to be Reported (Amended).  (All Actions)

 

https://www.congress.gov/bill/98th-congress/house-bill/4065


1983-1984 - H.R.4170 - Deficit Reduction Act of 1984 - 98th Congress - (DEFRA)


1987-1988 - H.R.4333 - Technical and Miscellaneous Revenue Act of 1988 - 100th Congress - (TAMRA)

Sponsor: Rep. Rostenkowski, Dan [D-IL-8] (Introduced 03/31/1988)
Committees: House - Ways and Means
Committee Reports: H.Rept 100-795; H.Rept 100-1104
Latest Action: 11/10/1988 Became Public Law No: 100-647. (PDF)  (All Actions)
  https://www.congress.gov/bill/100th-congress/house-bill/4333

 

1985-1986 - H.R.3838 - Tax Reform Act of 1986 - 99th Congress 

Sponsor: Rep. Rostenkowski, Dan [D-IL-8] (Introduced 12/03/1985)
Committees: House - Ways and Means | Senate - Finance
Committee Reports: S.Rept 99-313; H.Rept 99-426; H.Rept 99-841
Latest Action: 10/22/1986 Became Public Law No: 99-514. (PDF)  (All Actions)
  https://www.congress.gov/bill/99th-congress/house-bill/3838