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 > 1.904(f)-3—Allocation of net operating losses and net capital losses.

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.

Code of Federal Regulations

[T.D. 9371, 72 FR 72598, Dec. 21, 2007]