Treasury Regulations · 26 CFR
§ 1.822-11. Net premiums.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 1.822-11
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 17, 1963 by T.D. 6681
- Length
- 64 words · about 1 min to read
The term “net premiums”, defined in section 822(f)(1), includes deposits and assessments, but excludes amounts returned to policyholders which are treated as dividends under section 822(f)(2). Net premiums are used in sections 822(c)(6) and 832(c)(5) in determining the limitation on certain capital losses and in the application of section 1212.
[T.D. 6681, 28 FR 11115, Oct. 17, 1963]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6681 (28 FR 11115)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- 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)
Nearby sections
- § 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.