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

26 CFR § 1.381(d)-1eCFR data as of 2026-07-14

For the application of part V, subchapter C, chapter 1 of the Code to operations loss carryovers of life insurance companies, see section and and section and .

[T.D. 6625, 27 FR 12543, Dec. 19, 1962]

Official eCFR text of § 1.381(d)-1

Source: decipher.legal/cfr/26/1.381(d)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14