Home/CFR/Title 26/Part 1/§ 1.904(f)-3
26 CFR · Internal Revenue

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

eCFR · current through Aug 10, 2026
§ 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]

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26 C.F.R. § 1.904(f)-3 (Allocation of net operating losses and net capital losses.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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§ 1.904
26 C.F.R. § 1.904

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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.
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