26 USC § 804 - Life insurance deductions

---
identifier: "/us/usc/t26/s804"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 804 - Life insurance deductions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "804"
section_name: "Life insurance deductions"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "L"
subchapter_name: "Insurance Companies"
part_number: "I"
part_name: "LIFE INSURANCE COMPANIES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 804. 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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**Source Credit**: (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.)

## Editorial Notes

### Prior Provisions

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 .

Another prior section 804, acts , ; , , related to reserve and other policy liability deductions, prior to the general revision of this part by .

### Amendments

2017— 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).”

1986—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

Amendment by  applicable to taxable years beginning after , see , set out as a note under .

### Effective Date of 1986 Amendment

Amendment by  applicable to taxable years beginning after , see , set out as a note under .

### Effective Date

Section applicable to taxable years beginning after , see , set out as a note under .