26 CFR 1.812-6

§ 1.812-6 New company defined.

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

Cite this

Citation: 26 CFR 1.812-6, § 1.812-6 New company defined, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110886
Permanent ID: ys:prov:110886@1
SHA-256: 96926c4ab446e7f4be4cb1c65b918d380f37cecaf5b0f8213db16bfef7044d8c

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Full text

Section 812(e) provides that for purposes of part I, subchapter L, chapter 1 of the Code, a life insurance company is a “new company” for any taxable year only if such taxable year begins not more than 5 years after the first day on which it (or any predecessor if section 381(c)(22) applies or would have applied if in effect) was authorized to do business as an insurance company.

Legislative history

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