26 C.F.R. § 1.904(f)-3. - § 1.904(f)-3 Allocation of Net Operating Losses and Net Capital Losses.

Current as of January 1, 1970

Section 1.904(f)-3 - § 1.904(f)-3 Allocation of Net Operating Losses and Net Capital Losses.Section 1.904(f)-3 - § 1.904(f)-3 Allocation of Net Operating Losses and Net Capital Losses.

Section 1.904(f)-2 - § 1.904(f)-2 Recapture of Overall Foreign Losses.Section 1.904(f)-4 - § 1.904(f)-4 Recapture of Foreign Losses Out of Accumulation Distributions From a Foreign Trust.

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

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]

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.