tentative LICTI
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 806 — for purposes of this part
The term “tentative LICTI” means life insurance company taxable income determined without regard to the small life insurance company deduction.
26 U.S.C. § 814 — for purposes of this section
For purposes of this paragraph, in the case of a prior taxable year beginning before January 1, 1984, the term “tentative LICTI” means life insurance company taxable income determined under this part (as in effect for such year) without regard to this paragraph.