For purposes of this part, the term “life insurance deductions” means the general deductions provided in section 805.
Pub. L. 98–369, div. A, title II, § 211(a)98 Stat. 722Pub. L. 99–514, title X, § 1011(b)(2)100 Stat. 2389Pub. L. 115–97, title I, § 13512(b)(4)131 Stat. 2143(Added , , ; amended , , ; , , .)
Editorial Notes
Prior Provisions
Pub. L. 86–69, § 2(a)73 Stat. 115Pub. L. 87–858, § 3(b)(2)76 Stat. 1137Pub. L. 88–272, title II, § 214(b)(3)78 Stat. 55Pub. L. 91–172, title IV, § 401(b)(2)(D)83 Stat. 602Pub. L. 94–455, title XIX, § 1901(a)(96)90 Stat. 1780Pub. L. 98–369, § 211(a)A prior section 804, added , , ; amended , , ; , , ; , , ; , (b)(1)(J)(i), (iii), (K), (M), (33)(F), , , 1791, 1801, defined the term “taxable investment income” and provided for the computation of such income, prior to the general revision of this part by .
Aug. 16, 1954, ch. 73668A Stat. 258Mar. 13, 1956, ch. 83, § 270 Stat. 41Pub. L. 86–69, § 2(a)Another prior section 804, acts , ; , , related to reserve and other policy liability deductions, prior to the general revision of this part by .
Amendments
Pub. L. 115–972017— substituted “means the general deductions provided in section 805.” for “means—
“(1) the general deductions provided in section 805, and
“(2) the small life insurance company deduction (if any) determined under section 806(a).”
Pub. L. 99–5141986—Pars. (2), (3). redesignated par. (3) as (2), substituted “section 806(a)” for “section 806(b)”, and struck out former par. (2), which read as follows: “the special life insurance company deduction determined under section 806(a), and”.
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Pub. L. 115–97section 13512(c) of Pub. L. 115–97section 453B of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1986 Amendment
Pub. L. 99–514section 1011(c)(1) of Pub. L. 99–514section 453B of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date
section 215 of Pub. L. 98–369section 801 of this titleSection applicable to taxable years beginning after , see , set out as a note under .