26 C.F.R. § 1.822-11. - § 1.822-11 Net Premiums.

Current as of January 1, 1970

Section 1.822-11 - § 1.822-11 Net Premiums.Section 1.822-11 - § 1.822-11 Net Premiums.

Section 1.822-10 - § 1.822-10 Amortization of Premium and Accrual of Discount.Section 1.822-12 - § 1.822-12 Dividends to Policyholders.

§ 1.822-11 Net premiums.

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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