Sec. 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. 8153, 52 FR 32001, Aug. 25, 1987; corrected at 52 FR 43434, Nov. 12, 1987, as amended by T.D. 8677, 61 FR 33321-33335, June 27, 1996; T.D. 8823, 64 FR 36091-36116, July 2, 1999. Revised by T.D. 9371, 72 FR 72592-72606, Dec. 21, 2007.]