26 C.F.R. § 1.904(j)-0

Current through November 30, 2024

Section 1.904(j)-0 - Outline of regulation provisions

This section lists the headings for § 1.904(j)-1 .

§ 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation.

(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.

26 C.F.R. §1.904(j)-0

T.D. 9371, 72 FR 72603 , Dec. 21, 2007