26 CFR § 1.904(j)-0
Outline of regulation provisions
June 25, 2020
This section lists the headings for §1.904(j)-1.
§1.904(j)-1 Certain individuals exempt from foreign tax credit limitation.
(a) Election available only if all foreign taxes are creditable foreign taxes.
(b) Coordination with carryover rules.
(1) No carryovers to or from election year.
(2) Carryovers to and from other years determined without regard to election years.
(3) Determination of amount of creditable foreign taxes.
(c) Examples.
(d) Effective date.
[T.D. 9371, 72 FR 72603, Dec. 21, 2007]
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
