Subjgrp 24. gain and loss from operations
- §§ 1.809-1—1.809-3 - §[Reserved]
- § 1.809-4 - Gross amount.
- § 1.809-5 - Deductions.
- § 1.809-6 - Modifications.
- § 1.810-1 - [Reserved]
- § 1.810-2 - Rules for certain reserves.
- § 1.811-1 - Taxable years affected.
- § 1.811-2 - Dividends to policyholders.
- § 1.811-3 - Cross-reference.
- § 1.812-1 - Taxable years affected.
- § 1.812-2 - Operations loss deduction.
- § 1.812-3 - Computation of loss from operations.
- § 1.812-4 - Operations loss carrybacks and operations loss carryovers.
- § 1.812-5 - Offset.
- § 1.812-6 - New company defined.
- § 1.812-7 - Application of subtitle A and subtitle F.
- § 1.812-8 - Illustration of operations loss carrybacks and carryovers.
- § 1.812-9 - Cross-reference.