Distributions to Shareholders

Sections

• 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.