26 CFR Topic
distributions to shareholders
June 25, 2020
§
1.815-1
Taxable years affected
§
1.815-2
Distributions to shareholders
§
1.815-3
Shareholders surplus account
§
1.815-4
Policyholders surplus account
§
1.815-5
Other accounts defined
§
1.815-6
Special rules
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
