26 USC 801 - Tax imposed

U.S Code last checked for updates: Oct 22, 2026

§ 801.

Tax imposed

(a)

Tax imposed

(b)

Life insurance company taxable income

For purposes of this part, the term “life insurance company taxable income” means—

(1)

life insurance gross income, reduced by

(2)

life insurance deductions.

(Added Pub. L. 98–369, div. A, title II, § 211(a), July 18, 1984, 98 Stat. 720; amended Pub. L. 99–514, title X, § 1011(b)(3), Oct. 22, 1986, 100 Stat. 2389; Pub. L. 115–97, title I

cite as: 26 USC 801