Sections
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1.815-1
§ 1.815-1 Taxable years affected. -
1.815-2
§ 1.815-2 Distributions to shareholders. -
1.815-3
§ 1.815-3 Shareholders surplus account. -
1.815-4
§ 1.815-4 Policyholders surplus account. -
1.815-5
§ 1.815-5 Other accounts defined. -
1.815-6
§ 1.815-6 Special rules. -
1.816-1
§ 1.816-1 Life insurance reserves.