§822
21 cases·21 cited
Statute Text — 26 U.S.C. §822
Statute text not available for this section.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.822-10 Amortization of premium and accrual of discount
- Treas. Reg. §Treas. Reg. §1.822-10(a) In general.
- Treas. Reg. §Treas. Reg. §1.822-10(b) Modifications.
- Treas. Reg. §Treas. Reg. §1.822-11 Net premiums
- Treas. Reg. §Treas. Reg. §1.822-12 Dividends to policyholders
- Treas. Reg. §Treas. Reg. §1.822-12(a) Dividends to policyholders are used in determining the “underwriting loss” for purposes of the special transitional underwriting loss deduction provided by section 821(f), and the limitation on capital losses under section 822(c)(6); in computing statutory underwriting income or loss under section 823, and the subtractions from the protection against loss account under section 824(d).
- Treas. Reg. §Treas. Reg. §1.822-12(b) If the method of accounting so employed is the cash receipts and disbursements method, the deduction is limited to the dividends and similar distributions actually paid to policyholders in the taxable year.
- Treas. Reg. §Treas. Reg. §1.822-3 Amortization of premium and accrual of discount
- Treas. Reg. §Treas. Reg. §1.822-4 Taxable years affected
- Treas. Reg. §Treas. Reg. §1.822-5 Mutual insurance company taxable income
- Treas. Reg. §Treas. Reg. §1.822-5(a) Any item, to the extent attributable to the carrying on of the insurance business, shall not be taken into account.
- Treas. Reg. §Treas. Reg. §1.822-5(b) The deduction for net operating losses provided in section 172 shall not be allowed.
- Treas. Reg. §Treas. Reg. §1.822-5(c) Deductions from gross investment income—(1) Wholly tax-exempt interest.
- Treas. Reg. §Treas. Reg. §1.822-5(i) Interest (including tax-exempt interest and partially tax-exempt interest), as described in § 1.
- Treas. Reg. §Treas. Reg. §1.822-5(v) §1.822-5(v)
- Treas. Reg. §Treas. Reg. §1.822-6 Real estate owned and occupied
- Treas. Reg. §Treas. Reg. §1.822-7 Amortization of premium and accrual of discount
- Treas. Reg. §Treas. Reg. §1.822-8 Determination of taxable investment income
- Treas. Reg. §Treas. Reg. §1.822-8(a) Any item, to the extent attributable to the carrying on of the insurance business, shall not be taken into account.
- Treas. Reg. §Treas. Reg. §1.822-8(b) The deduction for net operating losses provided in section 172 shall not be allowed.
- Treas. Reg. §Treas. Reg. §1.822-8(c) Deductions from gross investment income—(1) Wholly tax-exempt interest.
- Treas. Reg. §Treas. Reg. §1.822-8(i) Interest (including tax-exempt interest and partially tax-exempt interest), as described in § 1.
- Treas. Reg. §Treas. Reg. §1.822-8(v) §1.822-8(v)
- Treas. Reg. §Treas. Reg. §1.822-9 Real estate owned and occupied
21 Citing Cases
822(a)(1), (b) (2006); 21 C.F.R. sec. 1301.11 (2009), and we conclude that the second October 29 expense served this purpose. Hence, the expenses underlying the September 28 and October 29 disputed dues were ordinary and necessary business expenses deductible under section 162(a). - 48 - [*48] We find that CHMD was entitled to deduct $4,551 o
As the above discussion suggests, no case has said that section 822(c)(2) does not (or its precursors did not) make timely filing a prerequisite to receiving the benefit of deductions.
United States v. Sabean