§ 801.
(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], §§ 13001(b)(2)(G), 13512(b)(3), 13514(b), Dec. 22, 2017, [131 Stat. 2096], 2143.)