26 U.S.C. § 804
§ 804. Life insurance deductions
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History
Added in 1984 by the Deficit Reduction Act of 1984. Last changed December 22, 2017 by the Tax Cuts and Jobs Act (2017).
Every change, newest first (3)
- December 22, 2017Tax Cuts and Jobs Act (2017)
- October 22, 1986Tax Reform Act of 1986
- July 18, 1984Deficit Reduction Act of 1984 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
For purposes of this part, the term “life insurance deductions” means the general deductions provided in section 805.