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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.381(d)-1>. Interprets 26 U.S.C. § 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]