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)-8—Recapture of separate limitation loss accounts.

1.904(f)-8—Recapture of separate limitation loss accounts.

[Reserved] For further guidance, see § 1.904(f)-8T.

Code of Federal Regulations

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