1.904(f)-0T—Outline of regulation provisions (temporary).
This section lists the headings for §§ 1.904(f)-1T, 1.904(f)-2T, 1.904(f)-7T and 1.904(f)-8T.
§ 1.904(f)-1TOverall foreign loss and the overall foreign loss account (temporary).
(a)(1) [Reserved] For further guidance, see the entry for § 1.904(f)-1(a)(1) in § 1.904(f)-0.
(2) Application to post-1986 taxable years.
(b) through (d)(3) [Reserved] For further guidance, see the entries for § 1.904(f)-1(b) through (d)(3) in § 1.904(f)-0.
(d)(4) Adjustments for capital gains and losses.
(e) through (f) [Reserved] For further guidance, see the entries for § 1.904(f)-1(e) through (f) in § 1.904(f)-0.
(g) Effective/applicability date.
(h) Expiration date.
§ 1.904(f)-2TRecapture of overall foreign loss (temporary).
(a) and (b) [Reserved] For further guidance, see the entries for § 1.904(f)-2(a) and (b) in § 1.904(f)-0.
(c) Section 904(f)(1) recapture.
(1) In general.
(c)(2) through (d) [Reserved] For further guidance, see the entries for § 1.904(f)-2(c)(2) through (d) in § 1.904(f)-0.
(e) Effective/applicability date.
(f) Expiration date.
§ 1.904(f)-7TSeparate limitation loss and the separate limitation loss account (temporary).
(a) Overview of regulations.
(b) Definitions.
(1) Separate category.
(2) Separate limitation income.
(3) Separate limitation loss.
(c) Separate limitation loss account.
(d) Additions to separate limitation loss accounts.
(1) General rule.
(2) Separate limitation losses of another taxpayer.
(3) Additions to separate limitation loss account created by loss carryovers.
(e) Reductions of separate limitation loss accounts.
(1) Pre-recapture reduction for amounts allocated to other taxpayers.
(2) Reduction for offsetting loss accounts.
(3) Reduction for amounts recaptured.
(f) Effective/applicability date.
(g) Expiration date.
§ 1.904(f)-8TRecapture of separate limitation loss accounts (temporary).
(a) In general.
(b) Effect of recharacterization of separate limitation income on associated taxes.
(c) Effective/applicability date.
(d) Expiration date.