2018 US Code
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
Sec. 804 - Life insurance deductions
| 26 U.S.C. § 804 (2018) |
| §804. Life insurance deductions |
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For purposes of this part, the term "life insurance deductions" means the general deductions provided in section 805. |
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(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.) |
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PRIOR PROVISIONS
A prior section 804, added Pub. L. 86–69, §2(a), June 25, 1959, 73 Stat. 115; amended Pub. L. 87–858, §3(b)(2), Oct. 23, 1962, 76 Stat. 1137; Pub. L. 88–272, title II, §214(b)(3), Feb. 26, 1964, 78 Stat. 55; Pub. L. 91–172, title IV, §401(b)(2)(D), Dec. 30, 1969, 83 Stat. 602; Pub. L. 94–455, title XIX, §1901(a)(96), (b)(1)(J)(i), (iii), (K), (M), (33)(F), Oct. 4, 1976, 90 Stat. 1780, 1791, 1801, defined the term "taxable investment income" and provided for the computation of such income, prior to the general revision of this part by Pub. L. 98–369, §211(a). Another prior section 804, acts Aug. 16, 1954, ch. 736, 68A Stat. 258; Mar. 13, 1956, ch. 83, §2, 70 Stat. 41, related to reserve and other policy liability deductions, prior to the general revision of this part by Pub. L. 86–69, §2(a). AMENDMENTS2017—Pub. L. 115–97 substituted "means the general deductions provided in section 805." for "means— "(1) the general deductions provided in section 805, and "(2) the small life insurance company deduction (if any) determined under section 806(a)." 1986—Pars. (2), (3). Pub. L. 99–514 redesignated par. (3) as (2), substituted "section 806(a)" for "section 806(b)", and struck out former par. (2), which read as follows: "the special life insurance company deduction determined under section 806(a), and". EFFECTIVE DATE OF 2017 AMENDMENTAmendment by Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 13512(c) of Pub. L. 115–97, set out as a note under section 453B of this title. EFFECTIVE DATE OF 1986 AMENDMENTAmendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1011(c)(1) of Pub. L. 99–514, set out as a note under section 453B of this title. EFFECTIVE DATESection applicable to taxable years beginning after Dec. 31, 1983, see section 215 of Pub. L. 98–369, set out as a note under section 801 of this title. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 Sec. 804 - Life insurance deductions |
| section 804 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 70 Stat. 41 73 Stat. 115 76 Stat. 1137 78 Stat. 55 83 Stat. 602 90 Stat. 1780 98 Stat. 722 100 Stat. 2389 131 Stat. 2143 |
| Public Law 86-69, Public Law 87-858, Public Law 88-272, Public Law 91-172, Public Law 94-455, Public Law 98-369, Public Law 99-514, Public Law 115-97 |
