Subjgrp 25. distributions to shareholders

• § 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.
• § 1.816-1 - Life insurance reserves.