26 U.S. Code Part I, 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 Repealed.] 810.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.

 

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