GAIN AND LOSS FROM OPERATIONS
- Section 1.809-1 - 1.809-3 - Reserved
- Section 1.809-4 - Gross amount
- Section 1.809-5 - Deductions
- Section 1.809-6 - Modifications
- Section 1.810-1 - Reserved
- Section 1.810-2 - Rules for certain reserves
- Section 1.811-1 - Taxable years affected
- Section 1.811-2 - Dividends to policyholders
- Section 1.811-3 - Cross-reference
- Section 1.812-1 - Taxable years affected
- Section 1.812-2 - Operations loss deduction
- Section 1.812-3 - Computation of loss from operations
- Section 1.812-4 - Operations loss carrybacks and operations loss carryovers
- Section 1.812-5 - Offset
- Section 1.812-6 - New company defined
- Section 1.812-7 - Application of subtitle A and subtitle F
- Section 1.812-8 - Illustration of operations loss carrybacks and carryovers
- Section 1.812-9 - Cross-reference