{"identifier":"/us/usc/t26/s812","title":26,"num":"\u00a7\u202f812.","heading":"Definition of company\u2019s share and policyholder\u2019s share","text":"\u00a7\u202f812.\nDefinition of company\u2019s share and policyholder\u2019s share\n(a)\nCompany\u2019s share\nFor purposes of section 805(a)(4), the term \u201ccompany\u2019s share\u201d means, with respect to any taxable year beginning after\nDecember 31, 2017\n(b)\nPolicyholder\u2019s share\nFor purposes of section 807, the term \u201cpolicyholder\u2019s share\u201d means, with respect to any taxable year beginning after\nDecember 31, 2017","url":"https://projectusc.org/usc/t26/s812.html","content":[{"t":"sec","id":"/us/usc/t26/s812","children":[{"t":"num","text":"\u00a7\u202f812."},{"t":"heading","text":"Definition of company\u2019s share and policyholder\u2019s share"},{"t":"subsec","id":"/us/usc/t26/s812/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Company\u2019s share"},{"t":"content","children":[{"t":"p","text":"For purposes of section 805(a)(4), the term \u201ccompany\u2019s share\u201d means, with respect to any taxable year beginning after ","children":[{"t":"text","text":"December 31, 2017","tail":", 70 percent."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s812/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Policyholder\u2019s share"},{"t":"content","children":[{"t":"p","text":"For purposes of section 807, the term \u201cpolicyholder\u2019s share\u201d means, with respect to any taxable year beginning after ","children":[{"t":"text","text":"December 31, 2017","tail":", 30 percent."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}