U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter L—Insurance Companies (§§ 801—848) > PART I—LIFE INSURANCE COMPANIES (§§ 801—818) > Subpart C—Life Insurance Deductions (§§ 804—810) > § 804. Life insurance deductions

§ 804. Life insurance deductions

For purposes of this part, the term “life insurance deductions” means—
(1) the general deductions provided in section 805, and
(2) the small life insurance company deduction (if any) determined under section 806 (a).