Scope of this section.
Scope of this section. Paragraph (b) of this section provides definitions for purposes of this section and 1.9602 and 1.9603. Paragraph (c) of this section provides computational rules to coordinate the various calculations under this section and 1.9602 and 1.9603. Paragraph (d) of this section provides rules for computing the income in an income group within a section 904 category, and for associating foreign income taxes with an income group. Paragraph (e) of this section provides a rule for the treatment of taxes associated with the residual income group. Paragraph (f) of this section provides an example illustrating the application of this section.