26 U.S.C. § 812

Updated January 16, 2019
§ 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.