### Question
What does applicable percentage mean?


### Answer
**Applicable percentage** has the following meaning in *26 U.S.C. § 809*:

> 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**

