Treasury Regulations · 26 CFR
§ 1.831-2. Taxable years affected.
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).
Regulation under 26 U.S.C. § 831
Cite as 26 CFR § 1.831-2
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
- Last amended
- March 14, 2019 by T.D. 9849
- Issued under
- 26 U.S.C. § 831
- Length
- 106 words · about 1 min to read
Section 1.831-1 is applicable only to taxable years beginning after December 31, 1953, but before January 1, 1963, and ending after August 16, 1954, and all references therein to sections of the Code and regulations are to sections of the Internal Revenue Code of 1954 and the regulations thereunder before amendments. Section 1.831-3 is applicable only to taxable years beginning after December 31, 1962, and all references therein to sections of the Code and regulations are to sections of the Internal Revenue Code of 1954 as amended.
[T.D. 6681, 28 FR 11128, Oct. 17, 1963, as amended by T.D. 9849, 84 FR 9236, Mar. 14, 2019]
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.
- Amended by T.D. 9849 (84 FR 9236)
- Issued by T.D. 6681 (28 FR 11128)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Other Insurance Companies
Nearby sections
- § 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.
- § 1.831-3 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.
- § 1.832-1 Gross income.
- § 1.832-2 Deductions.
- § 1.832-3 Taxable years affected.