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- Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
- PART 1—INCOME TAXES (CONTINUED)
- 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)
- §[Reserved]
View all text of Subjgrp 27 [§ 1.822 - § 1.826-7]
§§ 1.822-1—1.822-2 - §[Reserved]
AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.
SOURCE: T.D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
CITE AS: 26 CFR 1.822-1