Treasury Regulations (26 C.F.R.)
26 CFR § 1.904(j)-0
Outline of regulation provisions.
Official textecfr.govlast amended
This section lists the headings for § 1.904(j)-1.
(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]
Source: view the official text
In this part (40 sections)
- 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…
- 1.907(c)-2 · Section 907(c)(3) items (for taxable years beginning after…
- 1.907(c)-3 · FOGEI and FORI taxes (for taxable years beginning after…
- 1.907(d)-1 · Disregard of posted prices for purposes of chapter 1 of…
- 1.907(e)-1 · [Reserved]
- 1.907(f)-1 · Carryback and carryover of credits disallowed by section…
- 1.908 · [Reserved]
- 1.909-0 · Outline of regulation provisions for section 909.
- 1.909-1 · Definitions and special rules.