# Treatment of Overall Foreign and Domestic Losses
> **IRS** · Final regulations and removal of temporary regulations. · Published 2012-06-22 · Effective 2012-06-22 · 77 FR 37576
## Document
- **Document number:** 2012-15230
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 37576
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-06-22
- **Effective date:** 2012-06-22
- **Treasury docket:** TD 9595
## Abstract

This document contains final regulations with respect to a provision of the Internal Revenue Code (Code) relating to the recapture of overall domestic losses that was enacted as part of the American Jobs Creation Act of 2004 (AJCA). These regulations provide guidance regarding these changes, as well as updated guidance with respect to overall foreign losses and separate limitation losses, and affect individuals and corporations claiming foreign tax credits.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/06/22/2012-15230/treatment-of-overall-foreign-and-domestic-losses)
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