# Prop. Treas. Reg. § 1.904(g)-0: Outline of regulation provisions.

Proposed regulation, not in force. REG-141399-07, 72 FR 72646, published 2007-12-21 <https://www.federalregister.gov/documents/2007/12/21/E7-24896/treatment-of-overall-foreign-and-domestic-losses>. Interprets 26 U.S.C. § 904.

Par. 6. Section 1.904(g)-0 is added to read as follows:

* * * * *

§ 1.904(g)-1 Overall domestic loss and the overall domestic loss account.

[The text of the entries for this section is the same as the text for § 1.904(g)-1T(a) through (f) in § 1.904(g)-0T published elsewhere in this issue of the Federal Register .]

§ 1.904(g)-2 Recapture of overall domestic losses.

[The text of the entries for this section is the same as the text for § 1.904(g)-2T(a) through (d) in § 1.904(g)-0T published elsewhere in this issue of the Federal Register .]

§ 1.904(g)-3 Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for recapture of separate limitation losses, overall foreign losses, and overall domestic losses.

[The text of the entries for this section is the same as the text for § 1.904(g)-3T(a) through (i) in § 1.904(g)-0T published elsewhere in this issue of the Federal Register .]