Treasury Regulations (26 C.F.R.)

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

§ 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]

Last amended: 2026-04-13