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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.381(d)-1

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

41 words·~1 min read·/us/cfr/t26/s§ 1.381(d)-1·

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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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  • T.D. 6625
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§ 1.381(d)-1
(d)-1 Operations loss carryovers of life insurance companies.
Treas. Dec.T.D. 6625
Cites 1Cited by 0 across 0 sources
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