{"data":{"id":"us/26-u.s.c.-812","jurisdiction":"us","citation":"26 U.S.C. § 812","heading":"Definition of company’s share and policyholder’s share","body":"(a) Company’s shareFor purposes of section 805(a)(4), the term “company’s share” means, with respect to any taxable year beginning after December 31, 2017, 70 percent. (b) Policyholder’s shareFor purposes of section 807, the term “policyholder’s share” means, with respect to any taxable year beginning after December 31, 2017, 30 percent.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"8aee7b1d999b4a54d41de55c36bc4a3426410f392939a92fc5631e8b58021e4a","source_id":"us","stale":false,"prev":"us/26-u.s.c.-811","next":"us/26-u.s.c.-813"},"notice":"GroundRules: Original legal text. Not legal advice."}