### Question
How is the term applicable percentage defined?


### Answer
The term **applicable percentage** is defined in *26 U.S.C. § 809* as the following:

> the percentage determined in accordance with the following table:


  


**For taxable years****The applicable**
**beginning in:****percentage is:**
 1984100  
 198580  
 198660  
 198740  
 198820  
 1989 or thereafter0

#### Citation:
  - *26 U.S.C. § 809*
  - 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**

