Treatment of Overall Foreign and Domestic Losses
---
identifier: "/us/fr/2010-6462"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Treatment of Overall Foreign and Domestic Losses"
title_number: 0
title_name: "Federal Register"
section_number: "2010-6462"
section_name: "Treatment of Overall Foreign and Domestic Losses"
positive_law: false
currency: "2010-03-23"
last_updated: "2010-03-23"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2010-6462"
document_type: "rule"
publication_date: "2010-03-23"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
fr_citation: "75 FR 13679"
fr_volume: 75
---
# Treatment of Overall Foreign and Domestic Losses
**CFR Correction**
In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.851 to 1.907), revised as of April 1, 2009, on page 808, in § 1.904(f)-2, in paragraph (c)(5) *Example 4* , following “§ 1.904(f)-2T(c)(5)”, add “ *Example 4* .”.