# Consolidated ReturnsConsolidated Overall Foreign Losses and Separate Limitation Losses
> **IRS** · Final and temporary regulations. · Published 1999-08-11 · 64 FR 43613
## Document
- **Document number:** 99-20242
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 43613
- **CFR reference:** 26 CFR 1
- **Publication date:** 1999-08-11
- **Treasury docket:** TD 8833
## Abstract

This document contains final consolidated return regulations relating to the treatment of overall foreign losses and separate limitation losses in the computation of the foreign tax credit limitation. The regulations replace existing guidance with respect to overall foreign losses and provide guidance with respect to separate limitation losses. These regulations affect consolidated groups that compute the foreign tax credit limitation or that dispose of property used in a foreign trade or business.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/08/11/99-20242/consolidated-returnsconsolidated-overall-foreign-losses-and-separate-limitation-losses)
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