StacksVerified U.S. regulatory reference

26 CFR §1.381(d)-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.