1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
  6. Topic - Insolvency Reorganizations
  7. Subtopic - Carryovers
  8. 26 CFR § 1.381(d)-1
26 CFR § 1.381(d)-1
Operations loss carryovers of life insurance companies
June 25, 2020
CFR

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.

[T.D. 6625, 27 FR 12543, Dec. 19, 1962]

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