26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart C: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter L, PART I, Subpart C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter L-Insurance CompaniesPART I-LIFE INSURANCE COMPANIESSubpart C-Life Insurance Deductions
Jump To: Amendments

Subpart C-Life Insurance Deductions

Sec.
804.
Life insurance deductions.
805.
General deductions.
806.
Small life insurance company deduction.
807.
Rules for certain reserves.
808.
Policyholder dividends deduction.
809.
Reduction in certain deductions of mutual life insurance companies.
810.
Operations loss deduction.

        

Amendments

1986- Pub. L. 99–514, title X, §1011(b)(11)(B), Oct. 22, 1986, 100 Stat. 2389 , substituted "Small life insurance company deduction" for "Special deductions" in item 806.