gain and loss from operations
- §§ 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