26 C.F.R. § 1.904(j)-0. - § 1.904(j)-0 Outline of Regulation Provisions.

Current as of January 1, 1970

Section 1.904(j)-0 - § 1.904(j)-0 Outline of Regulation Provisions.Section 1.904(j)-0 - § 1.904(j)-0 Outline of Regulation Provisions.

Section 1.904(i)-1 - § 1.904(i)-1 Limitation on Use of Deconsolidation to Avoid Foreign Tax Credit Limitations.Section 1.904(j)-1 - § 1.904(j)-1 Certain Individuals Exempt From Foreign Tax Credit Limitation.

§ 1.904(j)-0 Outline of regulation provisions.

This section lists the headings for § 1.904(j)-1.

§ 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation.

(a) Election available only if all foreign taxes are creditable foreign taxes.

(b) Coordination with carryover rules.

(1) No carryovers to or from election year.

(2) Carryovers to and from other years determined without regard to election years.

(3) Determination of amount of creditable foreign taxes.

(c) Examples.

(d) Effective date.

[T.D. 9371, 72 FR 72603, 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.