26 U.S. Code § 803 - Life insurance gross income
Each net decrease in reserves which is required by section 807(a) to be taken into account under this paragraph.
Except as provided in subparagraph (B), the term “return premiums” does not include any policyholder dividends.
A prior section 803, acts Aug. 16, 1954, ch. 736, 68A Stat. 256; Mar. 13, 1956, ch. 83, § 2, 70 Stat. 39, related to income and deductions in the case of life insurance companies, prior to the general revision of this part by Pub. L. 86–69, § 2(a), June 25, 1959, 73 Stat. 112.
Written determinations for this section
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