Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 804
Life insurance deductions
Official textgovinfo.govlast amended
For purposes of this part, the term "life insurance deductions" means the general deductions provided in section 805.
Source: view the official text
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 · [§§771 to 777. Repealed. Pub. L. 114–74, title XI, §1101(b)(1),…
- 801 · Tax imposed
- 803 · Life insurance gross income
- 804 · Life insurance deductions
- 805 · General deductions
- 806 · [§806. Repealed. Pub. L. 115–97, title I, §13512(a), Dec. 22,…
- 807 · Rules for certain reserves
- 808 · Policyholder dividends deduction
- 809 · [§809. Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10,…
- 810 · [§810. Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22,…
- 811 · Accounting provisions
- 812 · Definition of company's share and policyholder's share
- 813 · [§813. Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22,…
- 814 · Contiguous country branches of domestic life insurance companies
- 815 · [§815. Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22,…
- 816 · Life insurance company defined