26 CFR § 1.904(j)-0

26 CFR · Internal Revenue

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

26 CFR § 1.904(j)-0

TitleTitle 26: Internal Revenue PartPart 1: Income Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.904(j)-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(j)-0 (2026).

Text

§ 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]