### Question
What does dividends to policyholders mean?


### Answer
**Dividends to policyholders** has the following meaning in *26 U.S.C. § 834*:

> dividends and similar distributions paid or declared to policyholders

#### Citation:
  - *26 U.S.C. § 834*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART II-OTHER INSURANCE COMPANIES**

