26 CFR § 1.904(f)-9 - 1.904(f)-11

26 CFR · Internal Revenue

§ 1.904(f)-9 - 1.904(f)-11 — §§ 1.904(f)-9-1.904(f)-11 [Reserved]

eCFR · current through Aug 10, 2026

§§ 1.904(f)-9-1.904(f)-11 [Reserved]

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26 C.F.R. § 1.904(f)-9 - 1.904(f)-11 (§§ 1.904(f)-9-1.904(f)-11 [Reserved]) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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11

§ 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.

§ 1.904(f)-9 - 1.904(f)-11

§§ 1.904(f)-9-1.904(f)-11 [Reserved]

§ 1.904(f)-12

Transition rules.

§ 1.904(g)-0

Outline of regulation provisions.

§ 1.904(g)-1

Overall domestic loss and the overall domestic loss account.

§ 1.904(g)-2

Recapture of overall domestic losses.

§ 1.904(g)-3

Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for the recapture of separate limitation losses, overall foreign losses, and overall domestic losses.

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