26 U.S.C. § 812
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 1398
- § 1399
- § 1400C
- § 1400J
§ 812. Definition of company’s share and policyholder’s share
- (a) 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) For purposes of section 807, the term “policyholder’s share” means, with respect to any taxable year beginning after December 31, 2017 , 30 percent.
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