# Treatment of Overall Foreign and Domestic Losses
> **IRS** · Rule · Published 2013-03-26 · 78 FR 18235
## Document
- **Document number:** 2013-07111
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 18235
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-03-26
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/03/26/2013-07111/treatment-of-overall-foreign-and-domestic-losses)
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