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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter L— Insurance Companies · § 804

§ 804. Life insurance deductions

396 words·~2 min read·/usc/title-26/section-804

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.)
Connections11 cite this · traces to 3
23 references not yet in our index
  • Pub. L. 98–369, div. A, title II, § 211(a)
  • 98 Stat. 722
  • Pub. L. 99–514, title X, § 1011(b)(2)
  • 100 Stat. 2389
  • 131 Stat. 2143
  • Pub. L. 86–69, § 2(a)
  • 73 Stat. 115
  • Pub. L. 87–858, § 3(b)(2)
  • 76 Stat. 1137
  • Pub. L. 88–272, title II, § 214(b)(3)
  • 78 Stat. 55
  • Pub. L. 91–172, title IV, § 401(b)(2)(D)
  • 83 Stat. 602
  • Pub. L. 94–455, title XIX, § 1901(a)(96)
  • 90 Stat. 1780
  • Pub. L. 98–369, § 211(a)
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 258
  • Mar. 13, 1956, ch. 83, § 2
  • 70 Stat. 41
  • Pub. L. 99–514
  • section 1011(c)(1) of Pub. L. 99–514
  • section 215 of Pub. L. 98–369
Citation graph
cites case law
§ 804
Life insurance deductions
Stat.×11
Pub. L.Pub. L. 98–369, div. A, title II, § 211(a)
Stat.98 Stat. 722
Pub. L.Pub. L. 99–514, title X, § 1011(b)(2)
Stat.100 Stat. 2389
Stat.131 Stat. 2143
Cites 26 · showing 8Cited by 11 across 1 source
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