# Allocation of Loss With Respect to Stock and Other Personal Property; Application of Section 904 to Income Subject to Separate Limitations
> **IRS** · Final and temporary regulations. · Published 1999-01-11 · 64 FR 1505
## Document
- **Document number:** 99-149
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 1505
- **CFR reference:** 26 CFR 1
- **Publication date:** 1999-01-11
- **Treasury docket:** TD 8805
## Abstract

This document contains final and temporary Income Tax Regulations relating to the allocation of loss recognized on the disposition of stock and other personal property and the computation of the foreign tax credit limitation. The loss allocation regulations primarily will affect taxpayers that claim the foreign tax credit and that incur losses with respect to personal property and are necessary to modify existing guidance with respect to loss allocation. The foreign tax credit limitation regulations will affect taxpayers claiming foreign tax credits that have passive income or losses and are necessary to modify existing guidance with respect to the computation of the limitation.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/01/11/99-149/allocation-of-loss-with-respect-to-stock-and-other-personal-property-application-of-section-904-to)
---
*AI Analytics · CC0 1.0*