Implements § 904Open in workspace
Reg. § 1.904(f)-3 Allocation of net operating losses and net capital losses.
26 CFR § 1.904(f)-3eCFR, current through 2026-07-14
For rules relating to the allocation of net operating losses and net capital losses, see .
[T.D. 9371, 72 FR 72598, Dec. 21, 2007]
Source: decipher.legal/cfr/26/1.904(f)-3 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14