FEDERAL · 26 U.S.C. · Chapter 1
Life insurance deductions
Current through Pub. L. 119-102
For purposes of this part, the term "life insurance deductions" means the general deductions provided in section 805.
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Related
Principal Mutual Life Insurance Company v. The United States, Defendant/cross-Appellant
50 F.3d 1021 (Federal Circuit, 1995)
Liberty Life Insurance v. United States
594 F.2d 21 (Fourth Circuit, 1979)
Liberty Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee. Liberty Life Insurance Company, Plaintiff-Appellant-Cross-Appellee v. United States of America, Defendant-Appellee-Cross-Appellant
594 F.2d 21 (Fourth Circuit, 1979)
The Union Central Life Insurance Company, Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee
720 F.2d 420 (Sixth Circuit, 1983)
Ohio National Life Insurance v. United States
11 Cl. Ct. 477 (Court of Claims, 1986)
Security Benefit Life Insurance v. United States
517 F. Supp. 740 (D. Kansas, 1980)
Investment Annuity, Inc. v. Blumenthal
442 F. Supp. 681 (District of Columbia, 1977)
The Travelers Insurance Company v. United States
303 F.3d 1373 (Federal Circuit, 2002)
The Prudential Insurance Company of America v. Commissioner of Internal Revenue
882 F.2d 832 (Third Circuit, 1989)
Massachusetts Mutual Life Insurance v. United States
5 Cl. Ct. 581 (Court of Claims, 1984)
Indianapolis Life Ins. Co. and Subsidiary v. United States
940 F. Supp. 1370 (S.D. Indiana, 1996)
Liberty Life Insurance v. United States
439 F. Supp. 927 (D. South Carolina, 1977)
Northwestern Mutual Life Insurance v. United States
795 F.2d 74 (Federal Circuit, 1986)
Ohio National Life Insurance v. United States
807 F.2d 1577 (Federal Circuit, 1986)
Source Credit
History
(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
Editorial Notes
Prior Provisions
A prior section 804, added Pub. L. 86–69, §2(a), June 25, 1959, 73 Stat. 115; amended Pub. L. 87–858, §3(b)(2), Oct. 23, 1962, 76 Stat. 1137; Pub. L. 88–272, title II, §214(b)(3), Feb. 26, 1964, 78 Stat. 55; Pub. L. 91–172, title IV, §401(b)(2)(D), Dec. 30, 1969, 83 Stat. 602; Pub. L. 94–455, title XIX, §1901(a)(96), (b)(1)(J)(i), (iii), (K), (M), (33)(F), Oct. 4, 1976, 90 Stat. 1780, 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 Pub. L. 98–369, §211(a).
Another prior section 804, acts Aug. 16, 1954, ch. 736, 68A Stat. 258; Mar. 13, 1956, ch. 83, §2, 70 Stat. 41, related to reserve and other policy liability deductions, prior to the general revision of this part by Pub. L. 86–69, §2(a).
Amendments
2017—Pub. L. 115–97 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). Pub. L. 99–514 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 Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 13512(c) of Pub. L. 115–97, set out as a note under section 453B of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1011(c)(1) of Pub. L. 99–514, set out as a note under section 453B of this title.
Effective Date
Section applicable to taxable years beginning after Dec. 31, 1983, see section 215 of Pub. L. 98–369, set out as a note under section 801 of this title.
Prior Provisions
A prior section 804, added Pub. L. 86–69, §2(a), June 25, 1959, 73 Stat. 115; amended Pub. L. 87–858, §3(b)(2), Oct. 23, 1962, 76 Stat. 1137; Pub. L. 88–272, title II, §214(b)(3), Feb. 26, 1964, 78 Stat. 55; Pub. L. 91–172, title IV, §401(b)(2)(D), Dec. 30, 1969, 83 Stat. 602; Pub. L. 94–455, title XIX, §1901(a)(96), (b)(1)(J)(i), (iii), (K), (M), (33)(F), Oct. 4, 1976, 90 Stat. 1780, 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 Pub. L. 98–369, §211(a).
Another prior section 804, acts Aug. 16, 1954, ch. 736, 68A Stat. 258; Mar. 13, 1956, ch. 83, §2, 70 Stat. 41, related to reserve and other policy liability deductions, prior to the general revision of this part by Pub. L. 86–69, §2(a).
Amendments
2017—Pub. L. 115–97 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). Pub. L. 99–514 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 Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 13512(c) of Pub. L. 115–97, set out as a note under section 453B of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1011(c)(1) of Pub. L. 99–514, set out as a note under section 453B of this title.
Effective Date
Section applicable to taxable years beginning after Dec. 31, 1983, see section 215 of Pub. L. 98–369, set out as a note under section 801 of this title.