26 CFR · Internal Revenue
§ 1.381(d)-1 — Operations loss carryovers of life insurance companies.
eCFR · current through Aug 10, 2026
§ 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]
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§ 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.