§ 1.381(d)-1. Operations loss carryovers of life insurance companies.

Other regulations under § 381

• § 1.381(a)-1 General rule relating to carryovers in certain corporate acquisitions.
• § 1.381(b)-1 Operating rules applicable to carryovers in certain corporate acquisitions.
• § 1.381(c)(1)-1 Net operating loss carryovers in certain corporate acquisitions.
• § 1.381(c)(1)-2 Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.
• § 1.381(c)(2)-1 Earnings and profits.
• § 1.381(c)(3)-1 Capital loss carryovers.
• § 1.381(c)(4)-1 Method of accounting.
• § 1.381(c)(5)-1 Inventory method.
• § 1.381(c)(6)-1 Depreciation method.
• § 1.381(c)(8)-1 Installment method.
• § 1.381(c)(9)-1 Amortization of bond discount or premium.
• § 1.381(c)(10)-1 Deferred exploration and development expenditures.
• § 1.381(c)(11)-1 Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.
• § 1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts.
• § 1.381(c)(13)-1 Involuntary conversions.
• § 1.381(c)(14)-1 Dividend carryover to personal holding company.
• § 1.381(c)(15)-1 Indebtedness of certain personal holding companies.
• § 1.381(c)(16)-1 Obligations of distributor or transferor corporation.
• § 1.381(c)(17)-1 Deficiency dividend of personal holding company.
• § 1.381(c)(18)-1 Depletion on extraction of ores or minerals from the waste or residue of prior mining.
• § 1.381(c)(19)-1 Charitable contribution carryovers in certain acquisitions.
• § 1.381(c)(20)-1 Carryforward of disallowed business interest.
• § 1.381(c)(21)-1 Pre-1954 adjustments resulting from change in method of accounting.
• § 1.381(c)(22)-1 Successor life insurance company.
• § 1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions.
• § 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.
• § 1.381(c)(25)-1 Deficiency dividend of a qualified investment entity.
• § 1.381(c)(26)-1 Credit for employment of certain new employees.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 812 Definition of company’s share and policyholder’s share
• § 381 Carryovers in certain corporate acquisitions

Regulations it cites

• § 1.812-7 Application of subtitle A and subtitle F.
• § 1.381(c)(22)-1 Successor life insurance company.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. December 19, 1962Issued by T.D. 6625 (27 FR 12543)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Carryovers

Nearby sections

• § 1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions.
• § 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.
• § 1.381(c)(25)-1 Deficiency dividend of a qualified investment entity.
• § 1.381(c)(26)-1 Credit for employment of certain new employees.
• § 1.381(d)-1 Operations loss carryovers of life insurance companies.
• § 1.382-1 Table of contents.
• § 1.382-1T Table of contents (temporary).
• § 1.382-2 General rules for ownership change.
• § 1.382-2T Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).