Implements § 381Open in workspace
Reg. § 1.381(d)-1 Operations loss carryovers of life insurance companies.
26 CFR § 1.381(d)-1eCFR, current through 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]