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

Terms Used In CFR > Title 26 > Chapter I > Subchapter A > 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)

  • Amortization: Paying off a loan by regular installments.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • resident zone: shall mean the area within, and the communities and areas near, a national park or monument in which persons who have customarily and traditionally engaged in subsistence uses within the national park or monument permanently reside. See 36 CFR 13.420