### Question
How is the "tentative LICTI" defined?


### Answer
The term **tentative LICTI** is defined in *26 U.S.C. § 814* as follows -

> life insurance company taxable income determined under this part (as in effect for such year) without regard to this paragraph

#### Citation:
  - *26 U.S.C. § 814*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart D-Accounting, Allocation, and Foreign Provisions**

