§ 804.
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].)