Citations — §808. Policyholder dividends deduction

Citations to 26 U.S.C. § 808 as a whole

26 U.S.C. § 7702B(a)(2)

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(2) amounts (other than policyholder dividends, as defined in section 808, or premium refunds) received under a qualified long-term care insurance contract shall be treated as amounts received for personal injuries and sickness and shall be treated as reimbursement for expenses actually incurred for medical care (as defined in section 213(d)),

26 U.S.C. § 805(a)(3)

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(3) The deduction for policyholder dividends (determined under section 808(c)).
26 U.S.C. § 818(f)(1)

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(1) Under regulations, in applying sections 861, 862, and 863 to a life insurance company, the deduction for policyholder dividends (determined under section 808(c)), reserve adjustments under subsections (a) and (b) of section 807, and death benefits and other amounts described in section 805(a)(1) shall be treated as items which cannot definitely be allocated to an item or class of gross income.

26 U.S.C. § 848(d)(3)

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(3) Net premiums shall be determined without regard to section 808(e) and without regard to other similar amounts treated as paid to, and returned by, the policyholder.

26 U.S.C. § 811(d)(1)

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(1) exceeds the interest rate in effect under section 808(g) for the contract for such period, and