[Code of Federal Regulations]
[Title 26, Volume 4]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.381(d)-1]

[Page 446]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.381(d)-1  Operations loss carryovers of life insurance companies.

    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 Sec. 1.812-7 and section 381(c)(22) and Sec. 1.381(c)(22)-
1.

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