26 CFR 1.381(d)-1

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

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.381(d)-1, § 1.381(d)-1 Operations loss carryovers of life insurance companies, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109749
Permanent ID: ys:prov:109749@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.