Treasury Regulations · 26 CFR
§ 1.812-7. Application of subtitle A and subtitle F.
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 § 1.812-7
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 20, 1961 by T.D. 6535
- Issued under
- 26 U.S.C. § 812
- Length
- 127 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 0 regulations; cited by 1
Section 812(f) provides that except as modified by section 809(e) (relating to modifications of deduction items otherwise allowable under subtitle A of the Code) subtitles A and F of the Code shall apply to operations loss carrybacks and carryovers, and to the operations loss deduction, in the same manner and to the same extent that such subtitles apply in respect of net operation loss carrybacks, net operating loss carryovers, and the net operating loss deduction of corporations generally. For the computation of the operations loss carrybacks and carryovers, and of the operations loss deduction in the case of certain acquisitions of the assets of a life insurance company by another life insurance company, see section 381(c)(22) and the regulations thereunder.
[T.D. 6535, 26 FR 539, Jan. 20, 1961]
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
- § 809 Repealed
- § 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. 6535 (26 FR 539)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Gain and loss from operations
Nearby sections
- § 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.