Treasury Regulations · 26 CFR
§ 1.812-6. New company defined.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 812
Cite as 26 CFR § 1.812-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 1, 1974 by T.D. 7326
- Issued under
- 26 U.S.C. § 812
- Length
- 76 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 1
Section 812(e) provides that for purposes of part I, subchapter L, chapter 1 of the Code, a life insurance company is a “new company” for any taxable year only if such taxable year begins not more than 5 years after the first day on which it (or any predecessor if section 381(c)(22) applies or would have applied if in effect) was authorized to do business as an insurance company.
[T.D. 7326, 39 FR 35354, Oct. 1, 1974]
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
Cited by 1 other regulation
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.
- Issued by T.D. 7326 (39 FR 35354)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Gain and loss from operations
Nearby sections
- § 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.