26 U.S.C. § 812
Definition of company’s share and policyholder’s share
# (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.
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Cited by 19
- 26 CFR § 1.381(c)(22)-1 — Successor life insurance company.
- 26 CFR § 1.381(d)-1 — Operations loss carryovers of life insurance companies.
- 26 CFR § 1.809-5 — Deductions.
- 26 CFR § 1.809-6 — Modifications.
- 26 CFR § 1.812-2 — Operations loss deduction.
- 26 CFR § 1.812-3 — Computation of loss from operations.
- 26 CFR § 1.812-4 — Operations loss carrybacks and operations loss carryovers.
- 26 CFR § 1.812-5 — Offset.
- 26 CFR § 1.812-6 — New company defined.
- 26 CFR § 1.812-7 — Application of subtitle A and subtitle F.
- 26 CFR § 1.815-6 — Special rules.
- 26 CFR § 1.818-2 — Accounting provisions.
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- 26 CFR § 1.818-5 — Short taxable years.
- 26 CFR § 1.861-8 — Computation of taxable income from sources within the United States and from other sources and activities.
- 26 CFR § 1.952-2 — Determination of gross income and taxable income of a foreign corporation.
- 26 CFR § 20.2013-4 — Valuation of property transferred.
- 26 CFR § 20.2041-1 — Powers of appointment; in general.
- 26 CFR § 25.2514-1 — Transfers under power of appointment.
- 26 U.S.C. § 805 — General deductions
Nearby sections (25 sections)
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