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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter L
Insurance Companies
part I
LIFE INSURANCE COMPANIES
subpart C
Life Insurance Deductions
Subpart C. Life Insurance Deductions
§ 804
- Life insurance deductions
§ 805
- General deductions
§ 806
- Repealed.
§ 807
- Rules for certain reserves
§ 808
- Policyholder dividends deduction
§ 809
- Repealed.
§ 810
- Repealed.
