### Question
How does Income Taxes define dividends to policyholders?


### Answer
Under *26 U.S.C. § 834*, **dividends to policyholders** is defined as:

> 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**

