Par. 2. Section 1.904-0 is amended by revising the entries for § 1.904(f)-1(a), (d)(2), (d)(3), and (d)(4), and for § 1.904(f)-2(c) and (c)(1), and adding entries for §§ 1.904(f)-7 and 1.904(f)-8 to read as follows:
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§ 1.904(f)-1 Overall foreign loss and the overall foreign loss account.
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(a)(1) and (a)(2) [The text of these entries is the same as the text of the entries for § 1.904(f)-1T(a)(1) and (a)(2) in § 1.904(f)-0T published elsewhere in this issue of the Federal Register .]
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(d)(2), (d)(3), and (d)(4) [The text of these entries is the same as the text of the entries for § 1.904(f)-1T(d)(2), (d)(3), and (d)(4) in § 1.904(f)-0T published elsewhere in this issue of the Federal Register .]
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§ 1.904(f)-2 Recapture of overall foreign losses.
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(c) and (c)(1) [The text of these entries is the same as the text of the entries for § 1.904(f)-2T(c) and (c)(1) in § 1.904(f)-0T published elsewhere in this issue of the Federal Register .]
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§ 1.904(f)-7 Separate limitation loss and the separate limitation loss account.
[The text of the entries for this section is the same as the text of the entries for § 1.904(f)-7T(a) through (f) in § 1.904(f)-0T published elsewhere in this issue of the Federal Register .]
§ 1.904(f)-8 Recapture of separate limitation loss accounts.
[The text of the entries for this section is the same as the text of the entries for § 1.904(f)-8T(a) through (c) in § 1.904(f)-0T published elsewhere in this issue of the Federal Register .]