### Question
What is the definition of life insurance deductions?


### Answer
The definition of **life insurance deductions** is as follows in *26 U.S.C. § 804*:

> the general deductions provided in section 805

#### Citation:
  - *26 U.S.C. § 804*
  - 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**

