policyholder
Defined in 3 places across 2 titles of the United States Code.
For purposes of section 807, the term “policyholder’s share” means, with respect to any taxable year beginning after December 31, 2017, 30 percent.
Source
- 2018–present26 U.S.C. § 812Internal Revenue Code · Definition of companys share and policyholders share · in this section
In the case of reinsurance or any fronting, intermediary, or similar arrangement, the term “policyholder” means each policyholder of the underlying direct written insurance with respect to such reinsurance or arrangement.
Source
- 2018–present26 U.S.C. § 831Internal Revenue Code · Tax on insurance companies other than life insurance companies · in this section
The term “policyholder” means the owner of a policy issued by a mutual insurer, except that, with respect to voting rights, the term means a member of a mutual insurer or mutual holding company granted the right to vote, as determined under applicable State law.
Source
- 1999–present15 U.S.C. § 6735Commerce and Trade · Definitions · for purposes of this subchapter