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