Treasury Regulations, Subchapter A, Part 1, Sections 1.641-1.850 - Index

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ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS

Estates, Trusts, and Beneficiaries

Sec. 1.641 (Reserved)

Sec. 1.641(a)-0 Scope of subchapter J

Sec. 1.641(a)-1 Imposition of tax; application of tax

Sec. 1.641(a)-2 Gross income of estates and trusts

Sec. 1.641(b)-1 Computation and payment of tax; deductions and credits of estates and trusts

Sec. 1.641(b)-2 Filing of returns and payment of the tax

Sec. 1.641(b)-3 Termination of estates and trusts

Sec. 1.641(c)-0 Table of contents

Sec. 1.641(c)-1 Electing small business trust

Sec. 1.642(a)(1)-1 Partially tax-exempt interest

Sec. 1.642(a)(2)-1 Foreign taxes

Sec. 1.642(a)(3)-1 Dividends received by an estate or trust

Sec. 1.642(a)(3)-2 Time of receipt of dividends by beneficiary

Sec. 1.642(a)(3)-3 Cross reference

Sec. 1.642(b)-1 Deduction for personal exemption

Sec. 1.642(c)-0 Effective dates

Sec. 1.642(c)-1 Unlimited deduction for amounts paid for a charitable purpose

Sec. 1.642(c)-2 Unlimited deduction for amounts permanently set aside for a charitable purpose

Sec. 1.642(c)-3 Adjustments and other special rules for determining unlimited charitable contributions deduction

Sec. 1.642(c)-4 Nonexempt private foundations

Sec. 1.642(c)-5 Definition of pooled income fund

Sec. 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund

Sec. 1.642(c)-7 Transitional rules with respect to pooled income funds

Sec. 1.642(d)-1 Net operating loss deduction

Sec. 1.642(e)-1 Depreciation and depletion

Sec. 1.642(f)-1 Amortization deductions

Sec. 1.642(g)-1 Disallowance of double deductions; in general

Sec. 1.642(g)-2 Deductions included

Sec. 1.642(h)-1 Unused loss carryovers on termination of an estate or trust

Sec. 1.642(h)-2 Excess deductions on termination of an estate or trust

Sec. 1.642(h)-3 Meaning of 'beneficiaries succeeding to the property of the estate or trust'

Sec. 1.642(h)-4 Allocation

Sec. 1.642(h)-5 Example

Sec. 1.642(i)-1 Certain distributions by cemetery perpetual care funds

Sec. 1.642(i)-2 Definitions

Sec. 1.643(a)-0 Distributable net income; deduction for distributions; in general

Sec. 1.643(a)-1 Deduction for distributions

Sec. 1.643(a)-2 Deduction for personal exemption

Sec. 1.643(a)-3 Capital gains and losses

Sec. 1.643(a)-4 Extraordinary dividends and taxable stock dividends

Sec. 1.643(a)-5 Tax-exempt interest

Sec. 1.643(a)-6 Income of foreign trust

Sec. 1.643(a)-7 Dividends

Sec. 1.643(a)-8 Certain distributions by charitable remainder trusts

Sec. 1.643(b)-1 Definition of income

Sec. 1.643(b)-2 Dividends allocated to corpus

Sec. 1.643(c)-1 Definition of 'beneficiary'

Sec. 1.643(d)-1 Definition of 'foreign trust created by a United States person'

Sec. 1.643(d)-2 Illustration of the provisions of section 643

Sec. 1.643(h)-1 Distributions by certain foreign trusts through intermediaries

pooled income fund actuarial tables applicable before may 1, 1999

Sec. 1.642(c)-6A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999

Election to Treat Trust as Part of an Estate

Sec. 1.645-1 Election by certain revocable trusts to be treated as part of estate

trusts which distribute current income only

Sec. 1.651(a)-1 Simple trusts; deduction for distributions; in general

Sec. 1.651(a)-2 Income required to be distributed currently

Sec. 1.651(a)-3 Distribution of amounts other than income

Sec. 1.651(a)-4 Charitable purposes

Sec. 1.651(a)-5 Estates

Sec. 1.651(b)-1 Deduction for distributions to beneficiaries

Sec. 1.652(a)-1 Simple trusts; inclusion of amounts in income of beneficiaries

Sec. 1.652(a)-2 Distributions in excess of distributable net income

Sec. 1.652(b)-1 Character of amounts

Sec. 1.652(b)-2 Allocation of income items

Sec. 1.652(b)-3 Allocation of deductions

Sec. 1.652(c)-1 Different taxable years

Sec. 1.652(c)-2 Death of individual beneficiaries

Sec. 1.652(c)-3 Termination of existence of other beneficiaries

Sec. 1.652(c)-4 Illustration of the provisions of sections 651 and 652

estates and trusts which may accumulate income or which distribute corpus

Sec. 1.661(a)-1 Estates and trusts accumulating income or distributing corpus; general

Sec. 1.661(a)-2 Deduction for distributions to beneficiaries

Sec. 1.661(b)-1 Character of amounts distributed; in general

Sec. 1.661(b)-2 Character of amounts distributed when charitable contributions are made

Sec. 1.661(c)-1 Limitation on deduction

Sec. 1.661(c)-2 Illustration of the provisions of section 661

Sec. 1.662(a)-1 Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general

Sec. 1.662(a)-2 Currently distributable income

Sec. 1.662(a)-3 Other amounts distributed

Sec. 1.662(a)-4 Amounts used in discharge of a legal obligation

Sec. 1.662(b)-1 Character of amounts; when no charitable contributions are made

Sec. 1.662(b)-2 Character of amounts; when charitable contributions are made

Sec. 1.662(c)-1 Different taxable years

Sec. 1.662(c)-2 Death of individual beneficiary

Sec. 1.662(c)-3 Termination of existence of other beneficiaries

Sec. 1.662(c)-4 Illustration of the provisions of sections 661 and 662

Sec. 1.663(a)-1 Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc

Sec. 1.663(a)-2 Charitable, etc., distributions

Sec. 1.663(a)-3 Denial of double deduction

Sec. 1.663(b)-1 Distributions in first 65 days of taxable year; scope

Sec. 1.663(b)-2 Election

Sec. 1.663(c)-1 Separate shares treated as separate trusts or as separate estates; in general

Sec. 1.663(c)-2 Rules of administration

Sec. 1.663(c)-3 Applicability of separate share rule to certain trusts

Sec. 1.663(c)-4 Applicability of separate share rule to estates and qualified revocable trusts

Sec. 1.663(c)-5 Examples

Sec. 1.663(c)-6 Effective dates

Sec. 1.664-1 Charitable remainder trusts

Sec. 1.664-2 Charitable remainder annuity trust

Sec. 1.664-3 Charitable remainder unitrust

Sec. 1.664-4 Calculation of the fair market value of the remainder interest in a charitable remainder unitrust

treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969

Sec. 1.665(a)-0 Excess distributions by trusts; scope of subpart D

Sec. 1.665(a)-1 Undistributed net income

Sec. 1.665(b)-1 Accumulation distributions of trusts other than certain foreign trusts; in general

Sec. 1.665(b)-2 Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person)

Sec. 1.665(b)-3 Exclusions under section 663(a)(1)

Sec. 1.665(c)-1 Accumulation distributions of certain foreign trusts; in general

Sec. 1.665(c)-2 Indirect payments to the beneficiary

Sec. 1.665(d)-1 Taxes imposed on the trust

Sec. 1.665(e)-1 Preceding taxable year

Sec. 1.665(e)-2 Application of separate share rule

Sec. 1.666(a)-1A Amount allocated

Sec. 1.666(b)-1A Total taxes deemed distributed

Sec. 1.666(c)-1A Pro rata portion of taxes deemed distributed

Sec. 1.666(c)-2A Illustration of the provisions of section 666 (a), (b), and (c)

Sec. 1.666(d)-1A Information required from trusts

Sec. 1.666(a)-1 Amount allocated

Sec. 1.666(b)-1 Total taxes deemed distributed

Sec. 1.666(c)-1 Pro rata portion of taxes deemed distributed

Sec. 1.666(c)-2 Illustration of the provisions of section 666

Sec. 1.667-1 Denial of refund to trusts

Sec. 1.667(a)-1A Denial of refund to trusts

Sec. 1.667(b)-1A Authorization of credit to beneficiary for taxes imposed on the trust

Sec. 1.668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income

Sec. 1.668(a)-2A Allocation among beneficiaries; in general

Sec. 1.668(a)-3A Determination of tax

Sec. 1.668(b)-1A Tax on distribution

Sec. 1.668(b)-2A Special rules applicable to section 668

Sec. 1.668(b)-3A Computation of the beneficiary's income and tax for a prior taxable year

Sec. 1.668(b)-4A Information requirements with respect to beneficiary

Sec. 1.668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income

Sec. 1.668(a)-2 Allocation among beneficiaries; in general

Sec. 1.668(a)-3 Excluded amounts

Sec. 1.668(a)-4 Tax attributable to throwback

Sec. 1.668(b)-1 Credit for taxes paid by the trust

Sec. 1.668(b)-2 Illustration of the provisions of subpart D

Sec. 1.669(a)-1A Amount allocated

Sec. 1.669(b)-1A Tax on distribution

Sec. 1.669(c)-1A Special rules applicable to section 669

Sec. 1.669(c)-2A Computation of the beneficiary's income and tax for a prior taxable year

Sec. 1.669(c)-3A Information requirements with respect to beneficiary

Sec. 1.669(d)-1A Total taxes deemed distributed

Sec. 1.669(e)-1A Pro rata portion of taxes deemed distributed

Sec. 1.669(e)-2A Illustration of the provisions of section 669

Sec. 1.669(f)-1A Character of capital gain

Sec. 1.669(f)-2A Exception for capital gain distributions from certain trusts

Sec. 1.669(a)-1 Limitation on tax

Sec. 1.669(a)-2 Rules applicable to section 669 computations

Sec. 1.669(a)-3 Tax computed by the exact throwback method

Sec. 1.669(a)-4 Tax attributable to short-cut throwback method

Sec. 1.669(b)-1 Information requirements

Sec. 1.669(b)-2 Manner of exercising election

unitrust actuarial tables applicable before may 1, 1999

Sec. 1.664-4A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999

treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969

Sec. 1.665(a)-0A Excess distributions by trusts; scope of subpart D

Sec. 1.665(a)-1A Undistributed net income

Sec. 1.665(b)-1A Accumulation distributions

Sec. 1.665(b)-2A Special rules for accumulation distributions made in taxable years beginning before January 1, 1974

Sec. 1.665(c)-1A Special rule applicable to distributions by certain foreign trusts

Sec. 1.665(d)-1A Taxes imposed on the trust

Sec. 1.665(e)-1A Preceding taxable year

Sec. 1.665(f)-1A Undistributed capital gain

Sec. 1.665(g)-1A Capital gain distribution

Sec. 1.665(g)-2A Application of separate share rule

grantors and others treated as substantial owners

Sec. 1.671-1 Grantors and others treated as substantial owners; scope

Sec. 1.671-2 Applicable principles

Sec. 1.671-3 Attribution or inclusion of income, deductions, and credits against tax

Sec. 1.671-4 Method of reporting

Sec. 1.672(a)-1 Definition of adverse party

Sec. 1.672(b)-1 Nonadverse party

Sec. 1.672(c)-1 Related or subordinate party

Sec. 1.672(d)-1 Power subject to condition precedent

Sec. 1.672(f)-1 Foreign persons not treated as owners

Sec. 1.672(f)-2 Certain foreign corporations

Sec. 1.672(f)-3 Exceptions to general rule

Sec. 1.672(f)-4 Recharacterization of purported gifts

Sec. 1.672(f)-5 Special rules

Sec. 1.673(a)-1 Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule

Sec. 1.673(b)-1 Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969)

Sec. 1.673(c)-1 Reversionary interest after income beneficiary's death

Sec. 1.673(d)-1 Postponement of date specified for reacquisition

Sec. 1.674(a)-1 Power to control beneficial enjoyment; scope of section 674

Sec. 1.674(b)-1 Excepted powers exercisable by any person

Sec. 1.674(c)-1 Excepted powers exercisable only by independent trustees

Sec. 1.674(d)-1 Excepted powers exercisable by any trustee other than grantor or spouse

Sec. 1.674(d)-2 Limitations on exceptions in section 674 (b), (c), and (d)

Sec. 1.675-1 Administrative powers

Sec. 1.676(a)-1 Power to revest title to portion of trust property in grantor; general rule

Sec. 1.676(b)-1 Powers exercisable only after a period of time

Sec. 1.677(a)-1 Income for benefit of grantor; general rule

Sec. 1.677(b)-1 Trusts for support

Sec. 1.678(a)-1 Person other than grantor treated as substantial owner; general rule

Sec. 1.678(b)-1 If grantor is treated as the owner

Sec. 1.678(c)-1 Trusts for support

Sec. 1.678(d)-1 Renunciation of power

Sec. 1.679-0 Outline of major topics

Sec. 1.679-1 U.S. transferor treated as owner of foreign trust

Sec. 1.679-2 Trusts treated as having a U.S. beneficiary

Sec. 1.679-3 Transfers

Sec. 1.679-4 Exceptions to general rule

Sec. 1.679-5 Pre-immigration trusts

Sec. 1.679-6 Outbound migrations of domestic trusts

Sec. 1.679-7 Effective dates

miscellaneous

Sec. 1.681(a)-1 Limitation on charitable contributions deductions of trusts; scope of section 681

Sec. 1.681(a)-2 Limitation on charitable contributions deduction of trusts with trade or business income

Sec. 1.681(b)-1 Cross reference

Sec. 1.682(a)-1 Income of trust in case of divorce, etc

Sec. 1.682(b)-1 Application of trust rules to alimony payments

Sec. 1.682(c)-1 Definitions

Sec. 1.683-1 Applicability of provisions; general rule

Sec. 1.683-2 Exceptions

Sec. 1.683-3 Application of the 65-day rule of the Internal Revenue Code of 1939

Sec. 1.684-1 Recognition of gain on transfers to certain foreign trusts and estates

Sec. 1.684-2 Transfers

Sec. 1.684-3 Exceptions to general rule of gain recognition

Sec. 1.684-4 Outbound migrations of domestic trusts

Sec. 1.684-5 Effective date

income in respect of decedents

Sec. 1.691(a)-1 Income in respect of a decedent

Sec. 1.691(a)-2 Inclusion in gross income by recipients

Sec. 1.691(a)-3 Character of gross income

Sec. 1.691(a)-4 Transfer of right to income in respect of a decedent

Sec. 1.691(a)-5 Installment obligations acquired from decedent

Sec. 1.691(b)-1 Allowance of deductions and credit in respect to decedents

Sec. 1.691(c)-1 Deduction for estate tax attributable to income in respect of a decedent

Sec. 1.691(c)-2 Estates and trusts

Sec. 1.691(d)-1 Amounts received by surviving annuitant under joint and survivor annuity contract

Sec. 1.691(e)-1 Installment obligations transmitted at death when prior law applied

Sec. 1.691(f)-1 Cross reference

Sec. 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death

PARTNERS AND PARTNERSHIPS

Sec. 1.701-1 Partners, not partnership, subject to tax

Sec. 1.701-2 Anti-abuse rule

Sec. 1.702-1 Income and credits of partner

Sec. 1.702-2 Net operating loss deduction of partner

Sec. 1.702-3T 4-Year spread (temporary)

Sec. 1.703-1 Partnership computations

Sec. 1.704-1 Partner's distributive share

Sec. 1.704-1T Partner's distributive share (temporary)

Sec. 1.704-2 Allocations attributable to nonrecourse liabilities

Sec. 1.704-3 Contributed property

Sec. 1.704-4 Distribution of contributed property

Sec. 1.705-1 Determination of basis of partner's interest

Sec. 1.705-2 Basis adjustments coordinating sections 705 and 1032

Sec. 1.706-1 Taxable years of partner and partnership

Sec. 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984

Sec. 1.707-0 Table of contents

Sec. 1.707-1 Transactions between partner and partnership

Sec. 1.707-2 Disguised payments for services. (Reserved)

Sec. 1.707-3 Disguised sales of property to partnership; general rules

Sec. 1.707-4 Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures

Sec. 1.707-5 Disguised sales of property to partnership; special rules relating to liabilities

Sec. 1.707-6 Disguised sales of property by partnership to partner; general rules

Sec. 1.707-7 Disguised sales of partnership interests. (Reserved)

Sec. 1.707-8 Disclosure of certain information

Sec. 1.707-9 Effective dates and transitional rules

Sec. 1.708-1 Continuation of partnership

Sec. 1.709-1 Treatment of organization and syndication costs

Sec. 1.709-2 Definitions

Contributions, Distributions, and Transfers

contributions to a partnership

Sec. 1.721-1 Nonrecognition of gain or loss on contribution

Sec. 1.722-1 Basis of contributing partner's interest

Sec. 1.723-1 Basis of property contributed to partnership

distributions by a partnership

Sec. 1.731-1 Extent of recognition of gain or loss on distribution

Sec. 1.731-2 Partnership distributions of marketable securities

Sec. 1.732-1 Basis of distributed property other than money

Sec. 1.732-2 Special partnership basis of distributed property

Sec. 1.732-3 Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner

Sec. 1.733-1 Basis of distributee partner's interest

Sec. 1.734-1 Optional adjustment to basis of undistributed partnership property

Sec. 1.734-2 Adjustment after distribution to transferee partner

Sec. 1.735-1 Character of gain or loss on disposition of distributed property

Sec. 1.736-1 Payments to a retiring partner or a deceased partner's successor in interest

Sec. 1.737-1 Recognition of precontribution gain

Sec. 1.737-2 Exceptions and special rules

Sec. 1.737-3 Basis adjustments; Recovery rules

Sec. 1.737-4 Anti-abuse rule

Sec. 1.737-5 Effective dates

transfers of interests in a partnership

Sec. 1.741-1 Recognition and character of gain or loss on sale or exchange

Sec. 1.742-1 Basis of transferee partner's interest

Sec. 1.743-1 Optional adjustment to basis of partnership property

provisions common to part ii, subchapter k, chapter 1 of the code

Sec. 1.751-1 Unrealized receivables and inventory items

Sec. 1.752-0 Table of Contents

Sec. 1.752-1 Treatment of partnership liabilities

Sec. 1.752-2 Partner's share of resource liabilities

Sec. 1.752-3 Partner's share of nonrecourse liabilities

Sec. 1.752-4 Special rules

Sec. 1.752-5 Effective dates and transition rules

Sec. 1.752-6T Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003 (temporary)

Sec. 1.753-1 Partner receiving income in respect of decedent

Sec. 1.754-1 Time and manner of making election to adjust basis of partnership property

Sec. 1.755-1 Rules for allocation of basis

definitions

Sec. 1.761-1 Terms defined

Sec. 1.761-2 Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code

effective date for subchapter k, chapter 1 of the code

Sec. 1.771-1 Effective date

Life Insurance Companies

definition; tax imposed

Sec. 1.801-1 Definitions

Sec. 1.801-2 Taxable years affected

Sec. 1.801-3 Definitions

Sec. 1.801-4 Life insurance reserves

Sec. 1.801-5 Total reserves

Sec. 1.801-6 Adjustments in reserves for policy loans

Sec. 1.801-7 Variable annuities

Sec. 1.801-8 Contracts with reserves based on segregated asset accounts

Sec. 1.802(b)-1 Tax on life insurance companies

Sec. 1.802-2 Taxable years affected

Sec. 1.802-3 Tax imposed on life insurance companies

Sec. 1.802-4 Life insurance company taxable income

Sec. 1.802-5 Special rule for 1959 and 1960

Sec. 1.803-1 Life insurance reserves

Sec. 1.803-2 Adjusted reserves

Sec. 1.803-3 Interest paid or accrued

Sec. 1.803-4 Taxable income and deductions

Sec. 1.803-5 Real estate owned and occupied

Sec. 1.803-6 Amortization of premium and accrual of discount

Sec. 1.803-7 Taxable years affected

investment income

Sec. 1.804-3 Gross investment income of a life insurance company

Sec. 1.804-4 Investment yield of a life insurance company

Sec. 1.806-1 Adjustment for certain reserves

Sec. 1.806-2 Taxable years affected

Sec. 1.806-3 Certain changes in reserves and assets

Sec. 1.806-4 Change of basis in computing reserves

Sec. 1.807-1 Mortality and morbidity tables

Sec. 1.807-2 Cross-reference

gain and loss from operations

Sec. 1.809-1 Taxable years affected

Sec. 1.809-2 Exclusion of share of investment yield set aside for policyholders

Sec. 1.809-3 Gain and loss from operations defined

Sec. 1.809-4 Gross amount

Sec. 1.809-5 Deductions

Sec. 1.809-6 Modifications

Sec. 1.809-7 Limitation on certain deductions

Sec. 1.809-8 Limitation on deductions for certain mutualization distributions

Sec. 1.809-9 Computation of the differential earnings rate and the recomputed differential earnings rate

Sec. 1.809-10 Computation of equity base

Sec. 1.810-1 Taxable years affected

Sec. 1.810-2 Rules for certain reserves

Sec. 1.810-3 Adjustment for change in computing reserves

Sec. 1.810-4 Certain decreases in reserves of voluntary employees' beneficiary associations

Sec. 1.811-1 Taxable years affected

Sec. 1.811-2 Dividends to policyholders

Sec. 1.811-3 Cross-reference

Sec. 1.812-1 Taxable years affected

Sec. 1.812-2 Operations loss deduction

Sec. 1.812-3 Computation of loss from operations

Sec. 1.812-4 Operations loss carrybacks and operations loss carryovers

Sec. 1.812-5 Offset

Sec. 1.812-6 New company defined

Sec. 1.812-7 Application of subtitle A and subtitle F

Sec. 1.812-8 Illustration of operations loss carrybacks and carryovers

Sec. 1.812-9 Cross-reference

distributions to shareholders

Sec. 1.815-1 Taxable years affected

Sec. 1.815-2 Distributions to shareholders

Sec. 1.815-3 Shareholders surplus account

Sec. 1.815-4 Policyholders surplus account

Sec. 1.815-5 Other accounts defined

Sec. 1.815-6 Special rules

miscellaneous provisions

Sec. 1.817-1 Taxable years affected

Sec. 1.817-2 Treatment of capital gains and losses

Sec. 1.817-3 Gain on property held on December 31, 1958, and certain substituted property acquired after 1958

Sec. 1.817-4 Special rules

Sec. 1.817-5 Diversification requirements for variable annuity, endowment, and life insurance contracts

Sec. 1.817A-0 Table of contents

Sec. 1.817A-1 Certain modified guaranteed contracts

Sec. 1.818-1 Taxable years affected

Sec. 1.818-2 Accounting provisions

Sec. 1.818-3 Amortization of premium and accrual of discount

Sec. 1.818-4 Election with respect to life insurance reserves computed on preliminary term basis

Sec. 1.818-5 Short taxable years

Sec. 1.818-6 Transitional rule for change in method of accounting

Sec. 1.818-7 Denial of double deductions

Sec. 1.818-8 Special rules relating to consolidated returns and certain capital losses

Sec. 1.819-1 Taxable years affected

Sec. 1.819-2 Foreign life insurance companies

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)

Sec. 1.821-1 Tax on mutual insurance companies other than life or marine or fire insurance companies subject to the tax imposed by section 831

Sec. 1.821-2 Taxable years affected

Sec. 1.821-3 Tax on mutual insurance companies other than life or marine or fire insurance companies subject to the tax imposed by section 831

Sec. 1.821-4 Tax on mutual insurance companies other than life insurance companies and other than fire, flood, or marine insurance companies, subject to tax imposed by section 831

Sec. 1.821-5 Special transitional underwriting loss

Sec. 1.822-1 Taxable income and deductions

Sec. 1.822-2 Real estate owned and occupied

Sec. 1.822-3 Amortization of premium and accrual of discount

Sec. 1.822-4 Taxable years affected

Sec. 1.822-5 Mutual insurance company taxable income

Sec. 1.822-6 Real estate owned and occupied

Sec. 1.822-7 Amortization of premium and accrual of discount