Treas. Reg. § 1.381(d)-1 Operations loss carryovers of life insurance companies.

eCFR as of 2026-10-19 · Interprets § 381

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]