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Recapture of Prior Year Overall Foreign Loss Accounts
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Form 1118 (Schedule J)
Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account Balances
Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions
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Publication 514 - Foreign Tax Credit for Individuals - How To Figure the Credit
Recapture of Prior Year Overall Foreign Loss Accounts. If you have only losses in your separate limit categories,...
Related Topic Links
Foreign
Foreign Losses
Loss
Recapture
Recapture of Overall Domestic Loss Accounts
Recapture of Separate Limitation Loss Accounts