§ 1.822-2 - Real estate owned and occupied.

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§ 1.822-2 Real estate owned and occupied.

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.

                    
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§ 1.822-2 - Real estate owned and occupied.

§ 1.822-2 Real estate owned and occupied.