federal_register: 2012-15443

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-15443 Overall Foreign Loss Recapture on Property Dispositions Proposed Rule These proposed regulations provide guidance regarding the coordination of the rules for determining high-taxed income with capital gains adjustments and the allocation and recapture of overall foreign losses and overall domestic losses, as well as the coordination of the recapture of overall foreign losses on certain dispositions of property and other rules concerning overall foreign losses and overall domestic losses. These regulations affect individuals and corporations claiming foreign tax credits. 2012-06-25 2012 6 https://www.federalregister.gov/documents/2012/06/25/2012-15443/overall-foreign-loss-recapture-on-property-dispositions https://www.govinfo.gov/content/pkg/FR-2012-06-25/pdf/2012-15443.pdf Treasury Department; Internal Revenue Service 497,254 These proposed regulations provide guidance regarding the coordination of the rules for determining high-taxed income with capital gains adjustments and the allocation and recapture of overall foreign losses and overall domestic losses, as well as the...  

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