U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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.
