26 CFR § 1.904(f)-9 - 1.904(f)-11
§§ 1.904(f)-9-1.904(f)-11 [Reserved]
Source: view the official text
In this part (40 sections)
- 1.904-1 · Limitation on credit for foreign income taxes.
- 1.904-2 · Carryback and carryover of unused foreign tax.
- 1.904-3 · Carryback and carryover of unused foreign tax by spouses…
- 1.904-4 · Separate application of section 904 with respect to certain…
- 1.904-5 · Look-through rules as applied to controlled foreign…
- 1.904-6 · Allocation and apportionment of foreign income taxes.
- 1.904-7 · Transition rules.
- 1.904(b)-0 · Outline of regulation provisions.
- 1.904(b)-1 · Special rules for capital gains and losses.
- 1.904(b)-2 · Special rules for application of section 904(b) to…
- 1.904(b)-3 · Disregard of certain dividends and deductions under…
- 1.904(f)-0 · Outline of regulation provisions.
- 1.904(f)-1 · Overall foreign loss and the overall foreign loss account.
- 1.904(f)-2 · Recapture of overall foreign losses.
- 1.904(f)-3 · Allocation of net operating losses and net capital losses.
- 1.904(f)-4 · Recapture of foreign losses out of accumulation…
- 1.904(f)-5 · Special rules for recapture of overall foreign losses of a…
- 1.904(f)-6 · Transitional rule for recapture of FORI and general…
- 1.904(f)-7 · Separate limitation loss and the separate limitation loss…
- 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…
- 1.904(g)-2 · Recapture of overall domestic losses.
- 1.904(g)-3 · Ordering rules for the allocation of net operating losses,…
- 1.904(i)-0 · Outline of regulation provisions.
- 1.904(i)-1 · Limitation on use of deconsolidation to avoid foreign tax…
- 1.904(j)-0 · Outline of regulation provisions.
- 1.904(j)-1 · Certain individuals exempt from foreign tax credit…
- 1.905-1 · When credit for foreign income taxes may be taken.
- 1.905-2 · Conditions of allowance of credit.
- 1.905-3 · Adjustments to U.S. tax liability and to current earnings and…
- 1.905-4 · Notification of foreign tax redetermination.
- 1.905-5 · Foreign tax redeterminations of foreign corporations that…
- 1.907-0 · Outline of regulation provisions for section 907.
- 1.907(a)-0 · Introduction (for taxable years beginning after December…
- 1.907(a)-1 · Reduction in taxes paid on FOGEI (for taxable years…
- 1.907(b)-1 · Reduction of creditable FORI taxes (for taxable years…
- 1.907(c)-1 · Definitions relating to FOGEI and FORI (for taxable years…