# Treas. Reg. § 1.904(f)-3: Allocation of net operating losses and net capital losses.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.904(f)-3>. Interprets 26 U.S.C. § 904.

For rules relating to the allocation of net operating losses and net capital losses, see § 1.904(g)-3T. 

[T.D. 9371, 72 FR 72598, Dec. 21, 2007]