1.904(g)-0—Outline of regulation provisions.

This section lists the headings for §§ 1.904(g)-1 through 1.904(g)-3.
§ 1.904(g)-1Overall domestic loss and the overall domestic loss account.
[Reserved] For further guidance, see the entries for § 1.904(g)-1T in § 1.904(g)-0T.
§ 1.904(g)-2Recapture of overall domestic losses.
[Reserved] For further guidance, see the entries for § 1.904(g)-2T in § 1.904(g)-0T.
§ 1.904(g)-3Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for recapture of separate limitation losses, overall foreign losses, and overall domestic losses. [Reserved] For further guidance, see the entries for § 1.904(g)-3T in § 1.904(g)-0T.

Code of Federal Regulations

[T.D. 9371, 72 FR 72599, Dec. 21, 2007]