1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter L
  6. part I
  7. subpart A
  8. § 801

View all text of Subpart A [§ 801 - § 801]

§ 801. Tax imposed
(a) Tax imposed
(b) Life insurance company taxable income
For purposes of this part, the term “life insurance company taxable income” means—
(1) life insurance gross income, reduced by
(2) life insurance deductions.
(Added Pub. L. 98–369, div. A, title II, § 211(a), July 18, 1984, 98 Stat. 720; amended Pub. L. 99–514, title X, § 1011(b)(3), Oct. 22, 1986, 100 Stat. 2389; Pub. L. 115–97, title I, §§ 13001(b)(2)(G), 13512(b)(3), 13514(b), Dec. 22, 2017, 131 Stat. 2096, 2143.)

CITE AS: 26 USC 801