{"data":{"id":"us/26-u.s.c.-804","jurisdiction":"us","citation":"26 U.S.C. § 804","heading":"Life insurance deductions","body":"For purposes of this part, the term “life insurance deductions” means the general deductions provided in section 805.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"aaf0ed83bc5e9e5af35149752ef46408eff77b46dd78cd41ce1b3d336fa696b0","source_id":"us","stale":false,"prev":"us/26-u.s.c.-803","next":"us/26-u.s.c.-805"},"notice":"GroundRules: Original legal text. Not legal advice."}