26 CFR § 1.904(i)-0

26 CFR · Internal Revenue

§ 1.904(i)-0 — Outline of regulation provisions.

26 CFR § 1.904(i)-0

TitleTitle 26: Internal Revenue PartPart 1: Income Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.904(i)-0 (Outline of regulation provisions.) 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(i)-0 (2026).

Text

§ 1.904(i)-0 Outline of regulation provisions. This section lists the headings for § 1.904(i)-1. § 1.904(i)-1 Limitation on use of deconsolidation to avoid foreign tax credit limitations.

(a)General rule.

(1)Determination of taxable income.

(2)Allocation.

(b)Definitions and special rules.

(1)Affiliate.

(i)Generally.

(ii)Rules for consolidated groups.

(iii)Exception for newly acquired affiliates.

(2)Includible corporation.

(c)Taxable years.

(d)Consistent treatment of foreign taxes paid.

(e)Effective date. [T.D. 9371, 72 FR 72603, Dec. 21, 2007]

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

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

§ 1.904(i)-1 Limitation on use of deconsolidation to avoid foreign tax credit limitations.
(a) General rule.

(1) Determination of taxable income.

(2) Allocation.

(b) Definitions and special rules.

(1) Affiliate.

(i) Generally.

(ii) Rules for consolidated groups.

(iii) Exception for newly acquired affiliates.

(2) Includible corporation.

(c) Taxable years.

(d) Consistent treatment of foreign taxes paid.

(e) Effective date.