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Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Internal Revenue Bulletin 1999-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 808.—Policyholder Dividends Deduction

The revenue ruling provides that a life insurance subsidiary of a mutual holding company is not a mutual life isnurance company for which the deduction for policyholder dividends is reduced pursuant to sections 808(c)(2) and 809 of the Code. See Rev. Rul. 99–3, on this page.

Section 809.–Reduction in Certain Deductions of Mutual Life Insurance Companies

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▸Contents — Internal Revenue Bulletin 1999-3
Internal Revenue Bulletin 1999-3

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