26 C.F.R. § 1.381(d)-1 Operations loss carryovers of life insurance companies.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Carryovers
§ 1.381(d)-1 Operations loss carryovers of life insurance companies.