### Question
What is the definition of loss from operations?


### Answer
The definition of **loss from operations** is as follows in *26 U.S.C. § 810*:

> the excess of the life insurance deductions for any taxable year over the life insurance gross income for such taxable year

#### 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**

