View all text of Subjgrp 15 [§ 1.381(a)-1 - § 1.400]
§ 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.