{"data":{"id":"us/26-cfr-1.381-d-1","jurisdiction":"us","citation":"26 CFR 1.381(d)-1","heading":"(d)-1 Operations loss carryovers of life insurance companies.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7d5c3f4e65580f4c120104f145170a9c6ba92a8dd8164cd68f976e0d31ca709d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.381-c-26-1","next":"us/26-cfr-1.382-1"},"notice":"GroundRules: Original legal text. Not legal advice."}