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 Repealed.] 810.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.

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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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