26 U.S.C. § 804

Life insurance deductions

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

(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 .)