For purposes of this part, the term "life insurance deductions" means—
(1) the general deductions provided in section 805, and
(2) the small life insurance company deduction (if any) determined under section 806(a).
(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.)
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