1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Income From Sources Without the United States
  6. Subtopic - foreign tax credit
  7. 26 CFR § 1.904(f)-3
26 CFR § 1.904(f)-3
Allocation of net operating losses and net capital losses
June 25, 2020
CFR

For rules relating to the allocation of net operating losses and net capital losses, see §1.904(g)-3T.

[T.D. 9371, 72 FR 72598, Dec. 21, 2007]

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§ 1.904(f)-2 Recapture of overall foreign losses
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§ 1.904(f)-4 Recapture of foreign losses out of accumulation distributions from a foreign trust

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