gain and loss from operations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- §§ 1.809-1--1.809-3 [Reserved]
- § 1.809-4 Gross amount.
- § 1.809-5 Deductions.
- § 1.809-6 Modifications.
- § 1.810-1 [Reserved]
- § 1.810-2 Rules for certain reserves.
- § 1.811-1 Taxable years affected.
- § 1.811-2 Dividends to policyholders.
- § 1.811-3 Cross-reference.
- § 1.812-1 Taxable years affected.
- § 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.
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