### Question
How does NORMAL TAXES AND SURTAXES define applicable loss from operations?


### Answer
Under *26 U.S.C. § 810*, **applicable loss from operations** is defined as:

> the taxpayer's loss from operations for a taxable year ending after December 31, 2007, and beginning before January 1, 2010

#### Citation:
  - *26 U.S.C. § 810*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart C-Life Insurance Deductions**

