Title 26

SECTION 1.904(f)-3

1.904(f)-3 Allocation of net operating losses and net capital losses.

§ 1.904(f)-3 Allocation of net operating losses and net capital losses.

For rules relating to the allocation of net operating losses and net capital losses, see § 1.904(g)-3T.

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

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