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Treasury Regulations · 26 CFR Part 1

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) (§§ 1.822-3 to 1.826-7)

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. § 1.822-1 - 1.822-2 [Reserved]
  2. § 1.822-3 Amortization of premium and accrual of discount.
  3. § 1.822-4 Taxable years affected.
  4. § 1.822-5 Mutual insurance company taxable income.
  5. § 1.822-6 Real estate owned and occupied.
  6. § 1.822-7 Amortization of premium and accrual of discount.
  7. § 1.822-8 Determination of taxable investment income.
  8. § 1.822-9 Real estate owned and occupied.
  9. § 1.822-10 Amortization of premium and accrual of discount.
  10. § 1.822-11 Net premiums.
  11. § 1.822-12 Dividends to policyholders.
  12. § 1.826-1 Election by reciprocal underwriters and interinsurers.
  13. § 1.826-2 Special rules applicable to electing reciprocals.
  14. § 1.826-3 Attorney-in-fact of electing reciprocals.
  15. § 1.826-4 Allocation of expenses.
  16. § 1.826-5 Attribution of tax.
  17. § 1.826-6 Credit or refund.
  18. § 1.826-7 Examples.