1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
  6. Topic - 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)
  7. 26 CFR § §1.822-1--1.822-2
26 CFR § §1.822-1--1.822-2
[Reserved]
June 25, 2020
CFR
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§ 1.822-3 Amortization of premium and accrual of discount

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