federal_register: 2012-15230
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2012-15230 | Treatment of Overall Foreign and Domestic Losses | Rule | This document contains final regulations with respect to a provision of the Internal Revenue Code (Code) relating to the recapture of overall domestic losses that was enacted as part of the American Jobs Creation Act of 2004 (AJCA). These regulations provide guidance regarding 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. | 2012-06-22 | 2012 | 6 | https://www.federalregister.gov/documents/2012/06/22/2012-15230/treatment-of-overall-foreign-and-domestic-losses | https://www.govinfo.gov/content/pkg/FR-2012-06-22/pdf/2012-15230.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations with respect to a provision of the Internal Revenue Code (Code) relating to the recapture of overall domestic losses that was enacted as part of the American Jobs Creation Act of 2004 (AJCA). These regulations... |