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Treasury Regulations · 26 CFR Part 1

Investment income (§§ 1.804-3 to 1.807-4)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.804-3 Gross investment income of a life insurance company.
  2. § 1.804-4 Investment yield of a life insurance company.
  3. § 1.806-1 - 1.806-2 [Reserved]
  4. § 1.806-3 Certain changes in reserves and assets.
  5. § 1.807-1 Computation of life insurance reserves.
  6. § 1.807-2 Cross-reference.
  7. § 1.807-3 Reporting of reserves.
  8. § 1.807-4 Adjustment for change in computing reserves.