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Treasury Regulations (26 C.F.R.)

26 CFR § 1.904(f)-9 - 1.904(f)-11

§§ 1.904(f)-9-1.904(f)-11 [Reserved]

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In this part (40 sections)
  1. 1.904-1 · Limitation on credit for foreign income taxes.
  2. 1.904-2 · Carryback and carryover of unused foreign tax.
  3. 1.904-3 · Carryback and carryover of unused foreign tax by spouses…
  4. 1.904-4 · Separate application of section 904 with respect to certain…
  5. 1.904-5 · Look-through rules as applied to controlled foreign…
  6. 1.904-6 · Allocation and apportionment of foreign income taxes.
  7. 1.904-7 · Transition rules.
  8. 1.904(b)-0 · (b)-0 Outline of regulation provisions.
  9. 1.904(b)-1 · (b)-1 Special rules for capital gains and losses.
  10. 1.904(b)-2 · (b)-2 Special rules for application of section 904(b) to…
  11. 1.904(b)-3 · (b)-3 Disregard of certain dividends and deductions under…
  12. 1.904(f)-0 · (f)-0 Outline of regulation provisions.
  13. 1.904(f)-1 · (f)-1 Overall foreign loss and the overall foreign loss…
  14. 1.904(f)-2 · (f)-2 Recapture of overall foreign losses.
  15. 1.904(f)-3 · (f)-3 Allocation of net operating losses and net capital…
  16. 1.904(f)-4 · (f)-4 Recapture of foreign losses out of accumulation…
  17. 1.904(f)-5 · (f)-5 Special rules for recapture of overall foreign…
  18. 1.904(f)-6 · (f)-6 Transitional rule for recapture of FORI and general…
  19. 1.904(f)-7 · (f)-7 Separate limitation loss and the separate limitation…
  20. 1.904(f)-8 · (f)-8 Recapture of separate limitation loss accounts.
  21. 1.904(f)-9 - 1.904(f)-11 · §§ 1.904(f)-9-1.904(f)-11 [Reserved]
  22. 1.904(f)-12 · (f)-12 Transition rules.
  23. 1.904(g)-0 · (g)-0 Outline of regulation provisions.
  24. 1.904(g)-1 · (g)-1 Overall domestic loss and the overall domestic loss…
  25. 1.904(g)-2 · (g)-2 Recapture of overall domestic losses.
  26. 1.904(g)-3 · (g)-3 Ordering rules for the allocation of net operating…
  27. 1.904(i)-0 · (i)-0 Outline of regulation provisions.
  28. 1.904(i)-1 · (i)-1 Limitation on use of deconsolidation to avoid…
  29. 1.904(j)-0 · (j)-0 Outline of regulation provisions.
  30. 1.904(j)-1 · (j)-1 Certain individuals exempt from foreign tax credit…
  31. 1.905-1 · When credit for foreign income taxes may be taken.
  32. 1.905-2 · Conditions of allowance of credit.
  33. 1.905-3 · Adjustments to U.S. tax liability and to current earnings and…
  34. 1.905-4 · Notification of foreign tax redetermination.
  35. 1.905-5 · Foreign tax redeterminations of foreign corporations that…
  36. 1.907-0 · Outline of regulation provisions for section 907.
  37. 1.907(a)-0 · (a)-0 Introduction (for taxable years beginning after…
  38. 1.907(a)-1 · (a)-1 Reduction in taxes paid on FOGEI (for taxable years…
  39. 1.907(b)-1 · (b)-1 Reduction of creditable FORI taxes (for taxable…
  40. 1.907(c)-1 · (c)-1 Definitions relating to FOGEI and FORI (for taxable…
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