Gain and Loss from Operations

Sections

• 1.809-1 - 1.809-3
  §§ 1.809-1-1.809-3 [Reserved]
• 1.809-4
  § 1.809-4 Gross amount.
• 1.809-5
  § 1.809-5 Deductions.
• 1.809-6
  § 1.809-6 Modifications.
• 1.810-1
  § 1.810-1 [Reserved]
• 1.810-2
  § 1.810-2 Rules for certain reserves.
• 1.811-1
  § 1.811-1 Taxable years affected.
• 1.811-2
  § 1.811-2 Dividends to policyholders.
• 1.811-3
  § 1.811-3 Cross-reference.
• 1.812-1
  § 1.812-1 Taxable years affected.
• 1.812-2
  § 1.812-2 Operations loss deduction.
• 1.812-3
  § 1.812-3 Computation of loss from operations.
• 1.812-4
  § 1.812-4 Operations loss carrybacks and operations loss carryovers.
• 1.812-5
  § 1.812-5 Offset.
• 1.812-6
  § 1.812-6 New company defined.
• 1.812-7
  § 1.812-7 Application of subtitle A and subtitle F.
• 1.812-8
  § 1.812-8 Illustration of operations loss carrybacks and carryovers.
• 1.812-9
  § 1.812-9 Cross-reference.