26 CFR · Internal Revenue

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

26 CFR § 1.904(f)-3

TitleTitle 26: Internal Revenue PartPart 1: Income Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.904(f)-3 (Allocation of net operating losses and net capital losses.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 1.904(f)-3 (2026).

Text

§ 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]

Free access — add to your briefcase to read the full text and ask questions with AI

Related

26 C.F.R. § 1.904

Nearby Sections

11

§ 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)-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.

§ 1.904(f)-8

Recapture of separate limitation loss accounts.

Cite This Page — Counsel Stack

Bluebook (online)

26 C.F.R. § 1.904(f)-3, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.904(f)-3.

View on eCFR ↗