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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 804: Life insurance deductions

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. 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

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