Treasury Regulations (26 C.F.R.)
26 CFR § 1.381(d)-1
Operations loss carryovers of life insurance companies.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 1.381(c)(6)-1 · Depreciation method.
- 1.381(c)(8)-1 · Installment method.
- 1.381(c)(9)-1 · Amortization of bond discount or premium.
- 1.381(c)(10)-1 · Deferred exploration and development expenditures.
- 1.381(c)(11)-1 · Contributions to pension plan, employees' annuity…
- 1.381(c)(12)-1 · Recovery of bad debts, prior taxes, or delinquency…
- 1.381(c)(13)-1 · Involuntary conversions.
- 1.381(c)(14)-1 · Dividend carryover to personal holding company.
- 1.381(c)(15)-1 · Indebtedness of certain personal holding companies.
- 1.381(c)(16)-1 · Obligations of distributor or transferor corporation.
- 1.381(c)(17)-1 · Deficiency dividend of personal holding company.
- 1.381(c)(18)-1 · Depletion on extraction of ores or minerals from the…
- 1.381(c)(19)-1 · Charitable contribution carryovers in certain…
- 1.381(c)(20)-1 · Carryforward of disallowed business interest.
- 1.381(c)(21)-1 · Pre-1954 adjustments resulting from change in method…
- 1.381(c)(22)-1 · Successor life insurance company.
- 1.381(c)(23)-1 · Investment credit carryovers in certain corporate…
- 1.381(c)(24)-1 · Work incentive program credit carryovers in certain…
- 1.381(c)(25)-1 · Deficiency dividend of a qualified investment entity.
- 1.381(c)(26)-1 · Credit for employment of certain new employees.
- 1.381(d)-1 · Operations loss carryovers of life insurance companies.
- 1.382-1 · Table of contents.
- 1.382-1T · Table of contents (temporary).
- 1.382-2 · General rules for ownership change.
- 1.382-2T · Definition of ownership change under section 382, as amended…
- 1.382-3 · Definitions and rules relating to a 5-percent shareholder.
- 1.382-4 · Constructive ownership of stock.
- 1.382-5 · Section 382 limitation.
- 1.382-6 · Allocation of income and loss to periods before and after the…
- 1.382-7 · Built-in gains and losses.
- 1.382-8 · Controlled groups.
- 1.382-9 · Special rules under section 382 for corporations under the…
- 1.382-10 · Special rules for determining time and manner of acquisition…
- 1.382-11 · Reporting requirements.
- 1.382-12 · Determination of adjusted Federal long-term rate.
- 1.383-0 · Effective date.
- 1.383-1 · Special limitations on certain capital losses and excess…
- 1.383-2 · Limitations on certain capital losses and excess credits in…
- 1.385-1 · General provisions.
- 1.385-3 · Certain distributions of debt instruments and similar…