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§ 1.381(d)-1 Operations loss carryovers of life insurance companies.

26 CFR 1.381(d)-1

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  3. Title 26
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  5. Chapter I
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  7. Part 1
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  9. Subject Group Carryovers
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  11. 26 CFR 1.381(d)-1
Citation26 CFR 1.381(d)-1
CorpusDaily eCFR
Displayed edition2026-05-08
Last updated2026-05-08

§ 1.381(d)-1 Operations loss carryovers of life insurance companies.

For the application of part V, subchapter C, chapter 1 of the Code to operations loss carryovers of life insurance companies, see section 812(f) and § 1.812-7 and section 381(c)(22) and § 1.381(c)(22)-1.

[T.D. 6625, 27 FR 12543, Dec. 19, 1962]