# Consolidated ReturnsLimitations on the Use of Certain Losses and Credits; Overall Foreign Loss Accounts
> **IRS** · Final and temporary regulations. · Published 1998-01-12 · Effective 1998-01-12 · 63 FR 1740
## Document
- **Document number:** 98-43
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 1740
- **CFR reference:** 26 CFR 1
- **Publication date:** 1998-01-12
- **Effective date:** 1998-01-12
- **Treasury docket:** TD 8751
## Abstract

This document contains temporary amendments to the consolidated return regulations. The temporary amendments govern the use of tax credits of a consolidated group and its members. They also concern the recharacterization of certain foreign source income because of a prior overall foreign loss. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/01/12/98-43/consolidated-returnslimitations-on-the-use-of-certain-losses-and-credits-overall-foreign-loss)
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