Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and…
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- §§ 1.822-1--1.822-2 [Reserved]
- § 1.822-3 Amortization of premium and accrual of discount.
- § 1.822-4 Taxable years affected.
- § 1.822-5 Mutual insurance company taxable income.
- § 1.822-6 Real estate owned and occupied.
- § 1.822-7 Amortization of premium and accrual of discount.
- § 1.822-8 Determination of taxable investment income.
- § 1.822-9 Real estate owned and occupied.
- § 1.822-10 Amortization of premium and accrual of discount.
- § 1.822-11 Net premiums.
- § 1.822-12 Dividends to policyholders.
- § 1.826-1 Election by reciprocal underwriters and interinsurers.
- § 1.826-2 Special rules applicable to electing reciprocals.
- § 1.826-3 Attorney-in-fact of electing reciprocals.
- § 1.826-4 Allocation of expenses.
- § 1.826-5 Attribution of tax.
- § 1.826-6 Credit or refund.
- § 1.826-7 Examples.
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