### Question
How does LIFE INSURANCE COMPANIES define operations loss deduction?


### Answer
Under *26 U.S.C. § 810*, **operations loss deduction** is defined as:

> the deduction allowed by this subsection

#### Citation:
  - *26 U.S.C. § 810*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart C-Life Insurance Deductions**

