federal_register: 98-33703

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
98-33703 Consolidated ReturnsConsolidated Overall Foreign Losses and Separate Limitation Losses Proposed Rule This document contains proposed consolidated return regulations relating to the treatment of overall foreign losses and separate limitation losses in the computation of the foreign tax credit limitation. The proposed rules are necessary to modify existing guidance with respect to overall foreign losses and to provide guidance with respect to separate limitation losses. These proposed regulations affect consolidated groups that compute the foreign tax credit limitation or that dispose of property used in a foreign trade or business. This document also provides notice of a public hearing on these proposed regulations. 1998-12-29 1998 12 https://www.federalregister.gov/documents/1998/12/29/98-33703/consolidated-returnsconsolidated-overall-foreign-losses-and-separate-limitation-losses https://www.govinfo.gov/content/pkg/FR-1998-12-29/pdf/98-33703.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed consolidated return regulations relating to the treatment of overall foreign losses and separate limitation losses in the computation of the foreign tax credit limitation. The proposed rules are necessary to modify...

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