26 CFR § 1.904(j)-0

26 CFR · Internal Revenue

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

eCFR · current through Aug 10, 2026

§ 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]

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§ 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]

26 C.F.R. § 1.904(j)-0 (Outline of regulation provisions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.