26 U.S.C. § 804
Life insurance deductions
For purposes of this part, the term “life insurance deductions” means the general deductions provided in section 805.
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Cited by 28
- 26 CFR § 1.243-5 — Effect of election.
- 26 CFR § 1.41-4A — Qualified research for taxable years beginning before January 1, 1986.
- 26 CFR § 1.801-8 — Contracts with reserves based on segregated asset accounts.
- 26 CFR § 1.802-3 — Tax imposed on life insurance companies.
- 26 CFR § 1.804-3 — Gross investment income of a life insurance company.
- 26 CFR § 1.804-4 — Investment yield of a life insurance company.
- 26 CFR § 1.809-4 — Gross amount.
- 26 CFR § 1.809-5 — Deductions.
- 26 CFR § 1.810-2 — Rules for certain reserves.
- 26 CFR § 1.815-3 — Shareholders surplus account.
- 26 CFR § 1.817-2 — Treatment of capital gains and losses.
- 26 CFR § 1.817-4 — Special rules.
Show 16 more
- 26 CFR § 1.818-2 — Accounting provisions.
- 26 CFR § 1.818-5 — Short taxable years.
- 26 CFR § 1.818-6 — Transitional rule for change in method of accounting.
- 26 CFR § 1.818-8 — Special rules relating to consolidated returns and certain capital losses.
- 26 CFR § 1.822-5 — Mutual insurance company taxable income.
- 26 CFR § 1.822-8 — Determination of taxable investment income.
- 26 CFR § 1.861-8 — Computation of taxable income from sources within the United States and from other sources and activities.
- 26 CFR § 1.952-2 — Determination of gross income and taxable income of a foreign corporation.
- 26 CFR § 1.953-4 — Taxable income to which section 953 applies.
- 26 CFR § 1.953-5 — Corporations not qualifying as insurance companies.
- 26 CFR § 301.9100-12T — Various elections under the Tax Reform Act of 1976.
- 26 CFR § 301.9100-21 — References to other temporary elections under various tax acts.
- 26 CFR § 7.48-1 — Election to have investment credit for movie and television films determined in accordance with previous litigation.
- 26 CFR § 7.48-2 — Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975.
- 26 CFR § 7.48-3 — Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code.
- 26 U.S.C. § 62 — Adjusted gross income defined
Nearby sections (25 sections)
- 741 · Recognition and character of gain or loss on sale or exchange
- 742 · Basis of transferee partner’s interest
- 743 · Special rules where section 754 election or substantial built-in…
- 751 · Unrealized receivables and inventory items
- 752 · Treatment of certain liabilities
- 753 · Partner receiving income in respect of decedent
- 754 · Manner of electing optional adjustment to basis of partnership…
- 755 · Rules for allocation of basis
- 761 · Terms defined
- 771 · Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015,…
- 801 · Tax imposed
- 803 · Life insurance gross income
- 804 · Life insurance deductions
- 805 · General deductions
- 806 · Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131…
- 807 · Rules for certain reserves
- 808 · Policyholder dividends deduction
- 809 · Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118…
- 810 · Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017,…
- 811 · Accounting provisions
- 812 · Definition of company’s share and policyholder’s share
- 813 · Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987,…
- 814 · Contiguous country branches of domestic life insurance companies
- 815 · Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131…
- 816 · Life insurance company defined