# Treatment of Overall Foreign and Domestic Losses
> **IRS** · Rule · Published 2010-03-23 · 75 FR 13679
## Document
- **Document number:** 2010-6462
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 13679
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-03-23
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/03/23/2010-6462/treatment-of-overall-foreign-and-domestic-losses)
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