Skip to content

HIGHLIGHTS OF THIS ISSUE

INCOME TAX

Internal Revenue Bulletin 2012-30 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9595, page 71. Final regulations under section 904 of the Code provide rules concerning the treatment of overall foreign and domestic losses, as well as separate limitation losses, under sections 904(f) and (g).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2012-30

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.