1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter L
  6. part I
  7. subpart C
  8. § 804

View all text of Subpart C [§ 804 - § 810]

§ 804. Life insurance deductions

For purposes of this part, the term “life insurance deductions” means the general deductions provided in section 805.

(Added Pub. L. 98–369, div. A, title II, § 211(a), July 18, 1984, 98 Stat. 722; amended Pub. L. 99–514, title X, § 1011(b)(2), Oct. 22, 1986, 100 Stat. 2389; Pub. L. 115–97, title I, § 13512(b)(4), Dec. 22, 2017, 131 Stat. 2143.)

CITE AS: 26 USC 804