1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
  6. Topic - gain and loss from operations
  7. 26 CFR § 1.812-9
26 CFR § 1.812-9
Cross-reference
June 25, 2020
CFR

For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and §1.817A-1(a)(1)), see §1.817A-1.

[T.D. 9058, 68 FR 24350, May 7, 2003]

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§ 1.812-8 Illustration of operations loss carrybacks and carryovers

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