### Question
How does Insurance Companies define tentative LICTI?


### Answer
Under *26 U.S.C. § 814*, **tentative LICTI** is defined as:

> 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**

