Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits)

Sections

• 1.822-1 - 1.822-2
  §§ 1.822-1-1.822-2 [Reserved]
• 1.822-3
  § 1.822-3 Amortization of premium and accrual of discount.
• 1.822-4
  § 1.822-4 Taxable years affected.
• 1.822-5
  § 1.822-5 Mutual insurance company taxable income.
• 1.822-6
  § 1.822-6 Real estate owned and occupied.
• 1.822-7
  § 1.822-7 Amortization of premium and accrual of discount.
• 1.822-8
  § 1.822-8 Determination of taxable investment income.
• 1.822-9
  § 1.822-9 Real estate owned and occupied.
• 1.822-10
  § 1.822-10 Amortization of premium and accrual of discount.
• 1.822-11
  § 1.822-11 Net premiums.
• 1.822-12
  § 1.822-12 Dividends to policyholders.
• 1.826-1
  § 1.826-1 Election by reciprocal underwriters and interinsurers.
• 1.826-2
  § 1.826-2 Special rules applicable to electing reciprocals.
• 1.826-3
  § 1.826-3 Attorney-in-fact of electing reciprocals.
• 1.826-4
  § 1.826-4 Allocation of expenses.
• 1.826-5
  § 1.826-5 Attribution of tax.
• 1.826-6
  § 1.826-6 Credit or refund.
• 1.826-7
  § 1.826-7 Examples.