26 CFR · Internal Revenue
§ 1.381(d)-1 — Operations loss carryovers of life insurance companies.
26 CFR § 1.381(d)-1
This text of 26 C.F.R. § 1.381(d)-1 (Operations loss carryovers of life insurance companies.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.381(d)-1 (2026).
Text
§ 1.381(d)-1 Operations loss carryovers of life insurance companies.
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]
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Nearby Sections
11
§ 1.381(c)(22)-1
Successor life insurance company.§ 1.381(c)(23)-1
Investment credit carryovers in certain corporate acquisitions.§ 1.381(c)(25)-1
Deficiency dividend of a qualified investment entity.§ 1.381(c)(26)-1
Credit for employment of certain new employees.§ 1.382-1
Table of contents.§ 1.382-1T
Table of contents (temporary).§ 1.382-2
General rules for ownership change.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.381(d)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.381(d)-1.