(DOWNLOAD) "Treatment of Overall Foreign and Domestic Losses (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library # eBook PDF Kindle ePub Free
eBook details
- Title: Treatment of Overall Foreign and Domestic Losses (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 09, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 245 KB
Description
The Law Library presents the complete text of the Treatment of Overall Foreign and Domestic Losses (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains final and temporary regulations under section 904(g) of the Internal Revenue Code (Code) relating to the recapture of overall domestic losses. Section 402 of the American Jobs Creation Act of 2004 (AJCA) enacted new section 904(g) of the Code to provide for the recapture of overall domestic losses. These regulations provide guidance needed to comply with these changes, as well as updated guidance with respect to overall foreign losses and separate limitation losses, and affect individuals and corporations claiming foreign tax credits. The text of these temporary regulations also serves as the text of the proposed regulations (REG-141399-07) published in the Proposed Rules section in this issue of the Federal Register.
This ebook contains:
- The complete text of the Treatment of Overall Foreign and Domestic Losses (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure