### Question
How does the law define tentative LICTI?


### Answer
Under *26 U.S.C. § 806*, **tentative LICTI** is defined as:

> life insurance company taxable income determined without regard to the small life insurance company deduction

#### Citation:
  - *26 U.S.C. § 806*
  - 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**

