### Question
How does the law define general deductions?


### Answer
Under *26 U.S.C. § 848*, **general deductions** is defined as:

> the deductions provided in part VI of subchapter B (sec

#### Citation:
  - *26 U.S.C. § 848*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART III-PROVISIONS OF GENERAL APPLICATION**

