U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.851-1 - § 1.907(f)-1]
§ 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]
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