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Home » 2013 Issues » 78 FR (03/26/2013) » 2013-07111. Treatment of Overall Foreign and Domestic Losses

  2013-07111. Treatment of Overall Foreign and Domestic Losses  

  • Start Preamble

    CFR Correction

    Start Amendment Part

    In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.851 to 1.907), revised as of April 1, 2012, on page 810, in § 1.904(f)-0, under the heading § 1.904(f)-1 Overall foreign loss and the overall foreign loss account., listings for paragraphs (d)(4)(i) and (ii) are removed.

    End Amendment Part End Preamble

    [FR Doc. 2013-07111 Filed 3-25-13; 8:45 am]

    BILLING CODE 1505-01-D

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Document Information

Comments Received:
0 Comments
Published:
03/26/2013
Department:
Internal Revenue Service
Entry Type:
Rule
Document Number:
2013-07111
Pages:
18235-18235 (1 pages)
PDF File:
2013-07111.pdf