CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter L— Insurance Companies›PART I— LIFE INSURANCE COMPANIES
Subpart C— Life Insurance Deductions
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 804. Life insurance deductions
- § 805. General deductions
- § 806. Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]
- § 807. Rules for certain reserves
- § 808. Policyholder dividends deduction
- § 809. Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]
- § 810. Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]
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