26 C.F.R. § 1.822-2 Real estate owned and occupied.
Title 26 - Internal Revenue
The limitation in section 822(d)(1) on the amount allowable as a deduction for taxes, expenses, and depreciation upon or with respect to any real estate owned and occupied in whole or in part by a mutual insurance company subject to the tax imposed by section 821 is the same as that provided in the case of life insurance companies by section 803(h). See §1.803–5.
Title 26: Internal Revenue
PART 1—INCOME TAXES
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)
§ 1.822-2 Real estate owned and occupied.
