§ 1.904(f)-3. Allocation of net operating losses and net capital losses.

Other regulations under § 904

• § 1.904-1 Limitation on credit for foreign income taxes.
• § 1.904-2 Carryback and carryover of unused foreign tax.
• § 1.904-3 Carryback and carryover of unused foreign tax by spouses making a joint return.
• § 1.904-4 Separate application of section 904 with respect to certain categories of income.
• § 1.904-5 Look-through rules as applied to controlled foreign corporations and other entities.
• § 1.904-6 Allocation and apportionment of foreign income taxes.
• § 1.904-7 Transition rules.
• § 1.904(b)-0 Outline of regulation provisions.
• § 1.904(b)-1 Special rules for capital gains and losses.
• § 1.904(b)-2 Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.
• § 1.904(b)-3 Disregard of certain dividends and deductions under section 904(b)(4).
• § 1.904(f)-0 Outline of regulation provisions.
• § 1.904(f)-1 Overall foreign loss and the overall foreign loss account.
• § 1.904(f)-2 Recapture of overall foreign losses.
• § 1.904(f)-4 Recapture of foreign losses out of accumulation distributions from a foreign trust.
• § 1.904(f)-5 Special rules for recapture of overall foreign losses of a domestic trust.
• § 1.904(f)-6 Transitional rule for recapture of FORI and general limitation overall foreign losses incurred in taxable years beginning before January 1, 1983, from foreign source taxable income subject to the general limitation in taxable years beginning after December 31, 1982.
• § 1.904(f)-7 Separate limitation loss and the separate limitation loss account.
• § 1.904(f)-8 Recapture of separate limitation loss accounts.
• § 1.904(f)-12 Transition rules.
• § 1.904(g)-0 Outline of regulation provisions.
• § 1.904(g)-1 Overall domestic loss and the overall domestic loss account.
• § 1.904(g)-2 Recapture of overall domestic losses.
• § 1.904(g)-3 Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for the recapture of separate limitation losses, overall foreign losses, and overall domestic losses.
• § 1.904(i)-0 Outline of regulation provisions.
• § 1.904(i)-1 Limitation on use of deconsolidation to avoid foreign tax credit limitations.
• § 1.904(j)-0 Outline of regulation provisions.
• § 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation.

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 2 other regulations

• § 1.904(f)-1 Overall foreign loss and the overall foreign loss account.
• § 1.904(f)-12 Transition rules.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. December 21, 2007Issued by T.D. 9371 (72 FR 72598)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Foreign tax credit

Nearby sections

• § 1.904(b)-3 Disregard of certain dividends and deductions under section 904(b)(4).
• § 1.904(f)-0 Outline of regulation provisions.
• § 1.904(f)-1 Overall foreign loss and the overall foreign loss account.
• § 1.904(f)-2 Recapture of overall foreign losses.
• § 1.904(f)-3 Allocation of net operating losses and net capital losses.
• § 1.904(f)-4 Recapture of foreign losses out of accumulation distributions from a foreign trust.
• § 1.904(f)-5 Special rules for recapture of overall foreign losses of a domestic trust.
• § 1.904(f)-6 Transitional rule for recapture of FORI and general limitation overall foreign losses incurred in taxable years beginning before January 1, 1983, from foreign source taxable income subject to the general limitation in taxable years beginning after December 31, 1982.
• § 1.904(f)-7 Separate limitation loss and the separate limitation loss account.