Sec. 815 Distributions to shareholders from pre-1984 policyholders surplus account [Repealed]
- Internal Revenue Code of 1986
- SUBTITLE A -- INCOME TAXES
- Chapter 1 -- Normal Taxes and Surtaxes
- Subchapter L -- Insurance Companies
- Part I -- Life insurance companies
- Subpart D -- Accounting, allocation, and foreign provisions
History
[Repealed by P.L. 115-97]
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