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
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Subpart C-Life Insurance Deductions

Sec.
804.
Life insurance deductions.
805.
General deductions.
[806.
Repealed.]
807.
Rules for certain reserves.
808.
Policyholder dividends deduction.
[809, 810. Repealed.]

        

Editorial Notes

Amendments

2017- Pub. L. 115–97, title I, §§13511(b)(1), 13512(a), Dec. 22, 2017, 131 Stat. 2142 , which directed amendment of the analysis for part I of subchapter L of chapter 1 by striking out items 806 and 810, was executed by striking out items 806 "Small life insurance company deduction" and 810 "Operations loss deduction" in this analysis, which is the analysis for subpart C of such part, to reflect the probable intent of Congress.

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.