Treasury Regulations · 26 CFR
§ 1.818-8. Special rules relating to consolidated returns and certain capital losses.
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. § 818
Cite as 26 CFR § 1.818-8
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 3, 1977 by T.D. 7469
- Issued under
- 26 U.S.C. § 818
- Length
- 136 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 0 regulations; cited by 0
Section 818(g) provides that, in the case of a life insurance company filing or required to file a consolidated return under section 1501 for a taxable year, the computations of the policyholders' share of investment yield under subparts B and C, part I, subchapter L, chapter 1 of the Code (including all determinations and computations incident thereto) shall be made as if such company were not filing a consolidated return. Thus, for example, if X and Y are life insurance companies which are entitled to file a consolidated return for 1975 and X has paid dividends to Y during such taxable year, Y must include such dividends in the computation of gross investment income under section 804(b). For other rules relating to the filing of consolidated returns, see sections 1501 through 1504 and the regulations thereunder.
[T.D. 7469, 42 FR 12181, Mar. 3, 1977]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 7469 (42 FR 12181)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Miscellaneous provisions
Nearby sections
- § 1.818-3 Amortization of premium and accrual of discount.
- § 1.818-5 Short taxable years.
- § 1.818-6 Transitional rule for change in method of accounting.
- § 1.818-7 Denial of double deductions.
- § 1.818-8 Special rules relating to consolidated returns and certain capital losses.
- § 1.819-1 Taxable years affected.
- § 1.819-2 Foreign life insurance companies.