CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.1502-9—Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.

1.1502-9—Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.

[Reserved]. For further guidance, see § 1.1502-9T.

Code of Federal Regulations

[T.D. 9371, 72 FR 72603, Dec. 21, 2007]