Statute · United States Code
26 U.S.C. § 812 — Definition of company’s share and policyholder’s share
26 U.S.C. § 812
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(a) Company’s share For purposes of section 805(a)(4), the term “company’s share” means, with respect to any taxable year beginning after December 31, 2017, 70 percent. (b) Policyholder’s share For purposes of section 807, the term “policyholder’s share” means, with respect to any taxable year beginning after December 31, 2017, 30 percent.
Citator
26 U.S.C. § 812 — Definition of company’s share and policyholder’s share is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Company’s share For purposes of section 805(a)(4), the term “company’s share” means, with respect to any taxable year beginning after December 31, 2017, 70 percent. (b) Policyholder’s share For purposes of section 807, the term “policyholder’s share” means, with respect to any taxable year beginning after December 31, 2017, 30 percent.