26 C.F.R. § 1.831-2. - § 1.831-2 Taxable Years Affected.
Current as of January 1, 1970
Section 1.831-1 - § 1.831-1 Tax on Insurance Companies (other Than Life or Mutual), Mutual Marine Insurance Companies, and Mutual Fire Insurance Companies Issuing Perpetual Policies.Section 1.831-3 - § 1.831-3 Tax on Insurance Companies (other Than Life or Mutual), Mutual Marine Insurance Companies, Mutual Fire Insurance Companies Issuing Perpetual Policies, and Mutual Fire or Flood Insurance Companies Operating on the Basis of Premium Deposits; Taxable Years Beginning After December 31, 1962.
§ 1.831-2 Taxable years affected.
Section 1.831-1 is applicable only to taxable years beginning after December 31, 1953, but before January 1, 1963, and ending after August 16, 1954, and all references therein to sections of the Code and regulations are to sections of the Internal Revenue Code of 1954 and the regulations thereunder before amendments. Section 1.831-3 is applicable only to taxable years beginning after December 31, 1962, and all references therein to sections of the Code and regulations are to sections of the Internal Revenue Code of 1954 as amended.
[T.D. 6681, 28 FR 11128, Oct. 17, 1963, as amended by T.D. 9849, 84 FR 9236, Mar. 14, 2019]
Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.