### Question
How is the term applicable loss from operations defined?


### Answer
The term **applicable loss from operations** is defined in *26 U.S.C. § 810* as the following:

> 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**

