26 C.F.R. § 1.809-10 Computation of equity base.
Title 26 - Internal Revenue
(a) In general. For purposes of section 809, the equity base of a life insurance company includes the amount of any asset valuation reserve and the amount of any interest maintenance reserve. (b) Effective date. This section is effective for taxable years ending after December 31, 1991. [T.D. 8484, 58 FR 47061, Sept. 7, 1993, as amended by T.D. 8564, 59 FR 49579, Sept. 29, 1994]
Title 26: Internal Revenue
PART 1—INCOME TAXES
gain and loss from operations
§ 1.809-10 Computation of equity base.
