26 CFR § 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 § 1.812–7 and section 381(c)(22) and § 1.381(c)(22)–1.

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