### Question
How does the law define tax reserves?


### Answer
Under *26 U.S.C. § 809*, **tax reserves** is defined as:

> the aggregate of the items described in section 807(c) as determined for purposes of section 807

#### 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**

