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Treasury Regulations (26 C.F.R.)

26 CFR § 1.822-11

Net premiums.

Official textecfr.govlast amended

The term “net premiums”, defined in section 822(f)(1), includes deposits and assessments, but excludes amounts returned to policyholders which are treated as dividends under section 822(f)(2). Net premiums are used in sections 822(c)(6) and 832(c)(5) in determining the limitation on certain capital losses and in the application of section 1212.

[T.D. 6681, 28 FR 11115, Oct. 17, 1963]

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In this part (40 sections)
  1. 1.817A-1 · Certain modified guaranteed contracts.
  2. 1.818-1 · Taxable years affected.
  3. 1.818-2 · Accounting provisions.
  4. 1.818-3 · Amortization of premium and accrual of discount.
  5. 1.818-4 · [Reserved]
  6. 1.818-5 · Short taxable years.
  7. 1.818-6 · Transitional rule for change in method of accounting.
  8. 1.818-7 · Denial of double deductions.
  9. 1.818-8 · Special rules relating to consolidated returns and certain…
  10. 1.819-1 · Taxable years affected.
  11. 1.819-2 · Foreign life insurance companies.
  12. 1.822-1 - 1.822-2 · §§ 1.822-1-1.822-2 [Reserved]
  13. 1.822-3 · Amortization of premium and accrual of discount.
  14. 1.822-4 · Taxable years affected.
  15. 1.822-5 · Mutual insurance company taxable income.
  16. 1.822-6 · Real estate owned and occupied.
  17. 1.822-7 · Amortization of premium and accrual of discount.
  18. 1.822-8 · Determination of taxable investment income.
  19. 1.822-9 · Real estate owned and occupied.
  20. 1.822-10 · Amortization of premium and accrual of discount.
  21. 1.822-11 · Net premiums.
  22. 1.822-12 · Dividends to policyholders.
  23. 1.826-1 · Election by reciprocal underwriters and interinsurers.
  24. 1.826-2 · Special rules applicable to electing reciprocals.
  25. 1.826-3 · Attorney-in-fact of electing reciprocals.
  26. 1.826-4 · Allocation of expenses.
  27. 1.826-5 · Attribution of tax.
  28. 1.826-6 · Credit or refund.
  29. 1.826-7 · Examples.
  30. 1.831-1 · Tax on insurance companies (other than life or mutual),…
  31. 1.831-2 · Taxable years affected.
  32. 1.831-3 · Tax on insurance companies (other than life or mutual),…
  33. 1.832-1 · Gross income.
  34. 1.832-2 · Deductions.
  35. 1.832-3 · Taxable years affected.
  36. 1.832-4 · Gross income.
  37. 1.832-5 · Deductions.
  38. 1.832-6 · Policyholders of mutual fire or flood insurance companies…
  39. 1.833-1 · Medical loss ratio under section 833(c)(5).
  40. 1.846-1 · Application of discount factors.
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