26 CFR 1.904(j)-0
§ 1.904(j)-0 Outline of regulation provisions.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 1.904(j)-0, § 1.904(j)-0 Outline of regulation provisions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/111190
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Full text
This section lists the headings for § 1.904(j)-1.
(a) Election available only if all foreign taxes are creditable foreign taxes.
(b) Coordination with carryover rules.
(1) No carryovers to or from election year.
(2) Carryovers to and from other years determined without regard to election years.
(3) Determination of amount of creditable foreign taxes.
(c) Examples.
(d) Effective date.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.