(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.
Cited in 0 Tax Court opinions, 3 orders, and 5 briefs.
Current through Pub. L. 119-102 (2026-07-12).
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