### Question
What is the definition of noninsurance business?


### Answer
The definition of **noninsurance business** is as follows in *26 U.S.C. § 806*:

> any activity which is not an insurance business

#### 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**

