2024 26 CFR 1.904-3 – Carryback and carryover of unused foreign tax by spouses making a joint return

2023 26 CFR 1.904-3 – Carryback and carryover of unused foreign tax by spouses making a joint return

2022 26 CFR 1.904-3 – Carryback and carryover of unused foreign tax by spouses making a joint return

2021 26 CFR 1.904-3 – Carryback and carryover of unused foreign tax by spouses making a joint return

2015 26 CFR 1.904-3 – Carryback and carryover of unused foreign tax by husband and wife

2014 26 CFR 1.904-3 – Carryback and carryover of unused foreign tax by husband and wife

2010 26 CFR 1.904-3 – Carryback and carryover of unused foreign tax by husband and wife

2009 26 CFR 1.904-3 – Carryback and carryover of unused foreign tax by husband and wife