26 U.S.C. § 804
Section 804 · Life insurance deductions
Current version, with additions and removals from the October 22, 1986 version.
Current — December 22, 2017
As of October 22, 1986
For purposes of this part, the term "life insurance deductions" means—
For purposes of this part, the term "life insurance deductions" means the general deductions provided in section 805.
(1) the general deductions provided in section 805, and
(2) the small life insurance company deduction (if any) determined under section 806(a).