§ 812. Definition of company’s share and policyholder’s share
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/usc/title-26/section-812A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(Added Pub. L. 98–369, div. A, title II, § 211(a), July 18, 1984, 98 Stat. 741; amended Pub. L. 99–514, title XVIII, § 1821(i), Oct. 22, 1986, 100 Stat. 2840; Pub. L. 100–203, title X, § 10241(b)(2)(B), Dec. 22, 1987, 101 Stat. 1330–420; Pub. L. 100–647, title I, § 1018(h)(1), title II, § 2004(p)(2), Nov. 10, 1988, 102 Stat. 3583, 3608; Pub. L. 104–188, title I, § 1602(b)(2), Aug. 20, 1996, 110 Stat. 1833; Pub. L. 105–34, title X, § 1084(b)(3), Aug. 5, 1997, 111 Stat. 955; Pub. L. 108–218, title II, § 205(b)(4), Apr. 10, 2004, 118 Stat. 610; Pub. L. 113–295, div. A, title II, § 221(a)(41)(G), Dec. 19, 2014, 128 Stat. 4044; Pub. L. 115–97, title I, § 13518(a), Dec. 22, 2017, 131 Stat. 2148.)
Connections35 cite this · traces to 13
Cited by 35 sections · top 18
public-private-law
statutes-at-large
- Public Law 87–858
- Public Law 450
- Public Law 183
- Public Law 88–571
- Public Law 287
- Public Law 415
- Public Law 403
- Public Law 347
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 115–97To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018
- Public Law 108–218To amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to temporarily replace the 30-year Treasury rate with a rate based on long-term corporate bonds for certain pension plan funding requirements and other provisions, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
statute-compilations
Traces to 13 documents
public-private-law
U.S. Code
- Special rules for modified guaranteed contracts§ 817A
- Contributions to Alaska Native Settlement Trusts§ 247
- Net operating loss deduction§ 172
- Tax imposed§ 1
- Rules for certain reserves§ 807
- Certain death benefits§ 101
- Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833]§ 133
- Adjustments in computing alternative minimum taxable income§ 56
- Energy credit§ 48
- Tax imposed§ 801
- Qualified pension, profit-sharing, and stock bonus plans§ 401
56 references not yet in our index
- Pub. L. 98–369, div. A, title II, § 211(a)
- 98 Stat. 741
- Pub. L. 99–514, title XVIII, § 1821(i)
- 100 Stat. 2840
- Pub. L. 100–203, title X, § 10241(b)(2)(B)
- 101 Stat. 1330–420
- Pub. L. 100–647, title I, § 1018(h)(1)
- 102 Stat. 3583
- Pub. L. 104–188, title I, § 1602(b)(2)
- 110 Stat. 1833
- Pub. L. 105–34, title X, § 1084(b)(3)
- 111 Stat. 955
- Pub. L. 108–218, title II, § 205(b)(4)
- 118 Stat. 610
- 128 Stat. 4044
- 131 Stat. 2148
- section 1084(b) of Pub. L. 105–34
- Pub. L. 86–69, § 2(a)
- 73 Stat. 127
- Pub. L. 87–858, § 3(d)(1)
- 76 Stat. 1137
- Pub. L. 88–571, § 1(a)
- 78 Stat. 857
- Pub. L. 94–455, title VIII, § 806(d)(1)
- 90 Stat. 1598
- Pub. L. 97–34, title II, § 207(b)
- 95 Stat. 225
- Pub. L. 98–369, § 211(a)
- act Aug. 16, 1954, ch. 736, § 812
- Mar. 13, 1956, ch. 83, § 2
- 70 Stat. 45
- Pub. L. 108–218
- Pub. L. 105–34
- Pub. L. 104–188
- Pub. L. 100–647, § 2004(p)(2)
- Pub. L. 100–647, § 1018(h)(1)
- Pub. L. 100–203
- Pub. L. 99–514, § 1821(i)(1)
- Pub. L. 99–514, § 1821(i)(2)
- Pub. L. 99–514, § 1821(i)(3)
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§ 812
Definition of company’s share and policyholder’s share
Stat.×30
Pub. L.×2
U.S.C.×2
Stat. Comp.×1
Pub. L.Pub. L. 98–369, div. A, title II, § 211(a)
Stat.98 Stat. 741
Pub. L.Pub. L. 99–514, title XVIII, § 1821(i)
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