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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.381(d)-1: (d)-1 Operations loss carryovers of life insurance companies.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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