26 CFR Topic
Other Insurance Companies
June 25, 2020
§
1.832-1
Gross income
§
1.848-3
Interim rules for certain reinsurance agreements
§
§1.849-1.850
[Reserved]
§
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
§
1.831-1
Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies
§
1.831-2
Taxable years affected
§
1.832-2
Deductions
§
1.832-3
Taxable years affected
§
1.832-4
Gross income
§
1.832-5
Deductions
§
1.832-6
Policyholders of mutual fire or flood insurance companies operating on the basis of premium deposits
§
1.833-1
Medical loss ratio under section 833(c)(5)
§
1.846-1
Application of discount factors
§
1.848-0
Outline of regulations under section 848
§
1.848-1
Definitions and special provisions
§
1.848-2
Determination of net premiums
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