26 U.S.C. § 804: Life insurance deductions
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 1—NORMAL TAXES AND SURTAXES
For purposes of this part, the term “life insurance deductions” means the general deductions provided in section 805.
Collected 2026-09-10T05:58:25Z. Source file · JSON