Treatment of Overall Foreign and Domestic Losses
---
identifier: "/us/fr/2013-07111"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Treatment of Overall Foreign and Domestic Losses"
title_number: 0
title_name: "Federal Register"
section_number: "2013-07111"
section_name: "Treatment of Overall Foreign and Domestic Losses"
positive_law: false
currency: "2013-03-26"
last_updated: "2013-03-26"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2013-07111"
document_type: "rule"
publication_date: "2013-03-26"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
fr_citation: "78 FR 18235"
fr_volume: 78
---
# Treatment of Overall Foreign and Domestic Losses
**CFR Correction**
**26 CFR Part 1**
In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.851 to 1.907), revised as of April 1, 2012, on page 810, in § 1.904(f)-0, under the heading *§ 1.904(f)-1 Overall foreign loss and the overall foreign loss account.,* listings for paragraphs (d)(4)(i) and (ii) are removed.