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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter L — Insurance Companies
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Part I — Life Insurance Companies
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Subpart C — Life Insurance Deductions
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Subpt. B
Life Insurance Gross Income
Subpt. D
Accounting, Allocation, and Foreign Provisions
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Subpart C — Life Insurance Deductions
Search Subpart C full text →
§804
Life insurance deductions
§805
General deductions
§806
Repealed.
§807
Rules for certain reserves
§808
Policyholder dividends deduction
§809
Repealed.
§810
Repealed.
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Subpt. B
Life Insurance Gross Income
Subpt. D
Accounting, Allocation, and Foreign Provisions
›
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