Except to the extent inconsistent with the provisions of this part, the provisions of subsections (d), (e), (f), and (g) of section
815 (and of sections
819
(b),
6501
(c)(6),
6501
(k),
6511
(d)(6),
6601
(d)(3), and
6611
(f)(4)) as in effect before the enactment of the Tax Reform Act of 1984 are hereby made applicable in respect of any policyholders surplus account for which there was a balance as of December 31, 1983.