Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 812
Definition of company's share and policyholder's share
Official textgovinfo.govlast amended
# (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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