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)
- §§ 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