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Subpart C—Life Insurance Deductions (§§ 804 – 810)
Subpart C—Life Insurance Deductions (§§ 804 – 810)
§ 804. Life insurance deductions
§ 805. General deductions
[§ 806. Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]
§ 807. Rules for certain reserves
§ 808. Policyholder dividends deduction
[§ 809. Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]
[§ 810. Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]