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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 804 Life insurance deductions

  • Internal Revenue Code of 1986
  • SUBTITLE A -- INCOME TAXES
  • Chapter 1 -- Normal Taxes and Surtaxes
  • Subchapter L -- Insurance Companies
  • Part I -- Life insurance companies
  • Subpart C -- Life insurance deductions

For purposes of this part, the term "life insurance deductions" means the general deductions provided in section 805.

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