Other Insurance Companies

Sections

• 1.831-1
  § 1.831-1 Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.
• 1.831-2
  § 1.831-2 Taxable years affected.
• 1.831-3
  § 1.831-3 Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years beginning after December 31, 1962.
• 1.832-1
  § 1.832-1 Gross income.
• 1.832-2
  § 1.832-2 Deductions.
• 1.832-3
  § 1.832-3 Taxable years affected.
• 1.832-4
  § 1.832-4 Gross income.
• 1.832-5
  § 1.832-5 Deductions.
• 1.832-6
  § 1.832-6 Policyholders of mutual fire or flood insurance companies operating on the basis of premium deposits.
• 1.833-1
  § 1.833-1 Medical loss ratio under section 833(c)(5).
• 1.846-1
  § 1.846-1 Application of discount factors.
• 1.848-0
  § 1.848-0 Outline of regulations under section 848.
• 1.848-1
  § 1.848-1 Definitions and special provisions.
• 1.848-2
  § 1.848-2 Determination of net premiums.
• 1.848-3
  § 1.848-3 Interim rules for certain reinsurance agreements.
• 1.849-1.850
  §§ 1.849-1.850 [Reserved]