life insurance deductions
Defined in 1 place of the United States Code.
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).
Source
- 1994–201726 U.S.C. § 804Internal Revenue Code · Life insurance deductions · for purposes of this part
For purposes of this part, the term "life insurance deductions" means the general deductions provided in section 805.
Source
- 2017–present26 U.S.C. § 804Internal Revenue Code · Life insurance deductions · for purposes of this part