# 26 U.S.C. § 804: Life insurance deductions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s804>. Cite pinpoints as 26 U.S.C. § 804(a)(1).

For purposes of this part, the term “life insurance deductions” means the general deductions provided in section 805.

## Regulations

- [Treas. Reg. § 1.804-3](/26/reg/1.804-3.md): Gross investment income of a life insurance company. (interprets § 804)
- [Treas. Reg. § 1.804-4](/26/reg/1.804-4.md): Investment yield of a life insurance company. (interprets § 804)

## Final rules

- [61 FR 515](https://www.federalregister.gov/documents/1996/01/08/96-164/removal-of-final-and-temporary-regulations) (1996): Removal of Final and Temporary Regulations

## Leading cases

- [Prudential Ins. Co. of America v. Commissioner, 882 F.2d 832 (3rd Cir. 1989)](https://www.courtlistener.com/opinion/527811/the-prudential-insurance-company-of-america-v-commissioner-of-internal/)
- [Bankers Union Life Ins. Co. v. Commissioner, 62 T.C. 661 (1974)](https://www.courtlistener.com/opinion/4703912/bankers-union-life-ins-co-v-commissioner/)
- [Lutheran Mutual Life Ins. Co. v. United States, 816 F.2d 376 (8th Cir. 1987)](https://www.courtlistener.com/opinion/486597/lutheran-mutual-life-insurance-company-v-united-states/)

## Connections

Cites: § 805 General deductions

Cited by: none

## Prior provisions

- A prior section 804, added Pub. L. 86–69, § 2(a), June 25, 1959, 73 Stat. 115; amended Pub. L. 87–858, § 3(b)(2), Oct. 23, 1962, 76 Stat. 1137; Pub. L. 88–272, title II, § 214(b)(3), Feb. 26, 1964, 78 Stat. 55; Pub. L. 91–172, title IV, § 401(b)(2)(D), Dec. 30, 1969, 83 Stat. 602; Pub. L. 94–455, title XIX, § 1901(a)(96), (b)(1)(J)(i), (iii), (K), (M), (33)(F), Oct. 4, 1976, 90 Stat. 1780, 1791, 1801, defined the term “taxable investment income” and provided for the computation of such income, prior to the general revision of this part by Pub. L. 98–369, § 211(a).
- Another prior section 804, acts Aug. 16, 1954, ch. 736, 68A Stat. 258; Mar. 13, 1956, ch. 83, § 2, 70 Stat. 41, related to reserve and other policy liability deductions, prior to the general revision of this part by Pub. L. 86–69, § 2(a).

## Amendments

- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 722
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2389
- 2017-12-22: [Pub. L. 115-97](/26/act/115-97.md), 131 Stat. 2143