[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.812-7]

[Page 649-650]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.812-7  Application of subtitle A and subtitle F.

    Section 812(f) provides that except as modified by section 809(e) 
(relating to modifications of deduction items otherwise allowable under 
subtitle A of the Code) subtitles A and F of the Code

[[Page 650]]

shall apply to operations loss carrybacks and carryovers, and to the 
operations loss deduction, in the same manner and to the same extent 
that such subtitles apply in respect of net operation loss carrybacks, 
net operating loss carryovers, and the net operating loss deduction of 
corporations generally. For the computation of the operations loss 
carrybacks and carryovers, and of the operations loss deduction in the 
case of certain acquisitions of the assets of a life insurance company 
by another life insurance company, see section 381(c)(22) and the 
regulations thereunder.

[T.D. 6535, 26 FR 539, Jan. 20, 1961]