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Treasury Regulations · 26 CFR Part 1

Gain and loss from operations (§§ 1.809-4 to 1.812-9)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.809-1 - 1.809-3 [Reserved]
  2. § 1.809-4 Gross amount.
  3. § 1.809-5 Deductions.
  4. § 1.809-6 Modifications.
  5. § 1.810-1 [Reserved]
  6. § 1.810-2 Rules for certain reserves.
  7. § 1.811-1 Taxable years affected.
  8. § 1.811-2 Dividends to policyholders.
  9. § 1.811-3 Cross-reference.
  10. § 1.812-1 Taxable years affected.
  11. § 1.812-2 Operations loss deduction.
  12. § 1.812-3 Computation of loss from operations.
  13. § 1.812-4 Operations loss carrybacks and operations loss carryovers.
  14. § 1.812-5 Offset.
  15. § 1.812-6 New company defined.
  16. § 1.812-7 Application of subtitle A and subtitle F.
  17. § 1.812-8 Illustration of operations loss carrybacks and carryovers.
  18. § 1.812-9 Cross-reference.