26 U.S.C. § 804Section
§ 804. Life insurance deductions
For purposes of this part, the term "life insurance deductions" means the general deductions provided in section 805.
(Added Pub. L. 98–369, div. A, title II, §211(a), July 18, 1984, 98 Stat. 722; amended Pub. L. 99–514, title X, §1011(b)(2), Oct. 22, 1986, 100 Stat. 2389; Pub. L. 115–97, title I, §13512(b)(4), Dec. 22, 2017, 131 Stat. 2143.)