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foreign tax credit

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

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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