26 CFR 1.904(f)-3
§ 1.904(f)-3 Allocation of net operating losses and net capital losses.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.904(f)-3, § 1.904(f)-3 Allocation of net operating losses and net capital losses, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/111176
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Full text
For rules relating to the allocation of net operating losses and net capital losses, see § 1.904(g)-3T.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.