26 CFR Topic
gain and loss from operations
June 25, 2020
§
1.811-2
Dividends to policyholders
§
1.811-3
Cross-reference
§
1.809-1
[Reserved]
§
1.809-2
Exclusion of share of investment yield set aside for policyholders
§
1.809-3
[Reserved]
§
1.809-4
Gross amount
§
1.809-5
Deductions
§
1.809-6
Modifications
§
1.810-1
[Reserved]
§
1.810-2
Rules for certain reserves
§
1.810-3
Adjustment for change in computing reserves
§
1.811-1
Taxable years affected
§
1.812-1
Taxable years affected
§
1.812-2
Operations loss deduction
§
1.812-3
Computation of loss from operations
§
1.812-4
Operations loss carrybacks and operations loss carryovers
§
1.812-5
Offset
§
1.812-6
New company defined
§
1.812-7
Application of subtitle A and subtitle F
§
1.812-8
Illustration of operations loss carrybacks and carryovers
§
1.812-9
Cross-reference
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