Amount of reserves. For purposes of subsections (a), (b), and (c) of section 801 and this section, section 801(b)(5) provides that the amount of any re- serve (or portion thereof) for any tax- able year shall be the mean of such re- serve (or portion thereof) at the begin- ning and end of the taxable year. [T.D. 6513, 25 FR 12655, Dec. 10, 1960, as amended by T.D. 7172, 37 FR 5619, Mar. 17, 1972]
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