All IRC Regulations

6 results for "815"

Showing top 6 matches in Treasury Regulations.

§ 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.