[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.812-6]

[Page 649]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.812-6  New company defined.

    Section 812(e) provides that for purposes of part I, subchapter L, 
chapter 1 of the Code, a life insurance company is a ``new company'' for 
any taxable year only if such taxable year begins not more than 5 years 
after the first day on which it (or any predecessor if section 
381(c)(22) applies or would have applied if in effect) was authorized to 
do business as an insurance company.

[T.D. 7326, 39 FR 35354, Oct. 1, 1974]