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

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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.

Repealed.]

810.

Operations loss deduction.

Amendments

2004- Pub. L. 108–218, title II, §205(b)(7), Apr. 10, 2004, 118 Stat. 610 , struck out item 809 "Reduction in certain deductions of mutual life insurance companies".

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.